Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 24-11-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is seventeen months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council is however, making regular changes to fix the anomalies and hardships faced by taxpayers. 30 meetings of GST Council have been held till 31st October, 2018. Taxpayers have already challenged various provisions of GST laws and rules framed thereunder with our 200 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. In recent past, CBIC had issued directions to be officers to defend the writs. Further, we have now rulings from Authority for Advance Ruli
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ere covered by invoices for supply to consignees of Telangana and Dehradun. The aforesaid consignments were loaded from the premises of the consignor in small vehicle and were to be brought to transshipment branch situated at Greater Noida, UP where the goods were to be reloaded in two different trucks for transportation for Telangana and Dehradun. The distance between the business place of consignor and the Greater Noida Branch of transporter was approximately 25-30 Km. The petitioner had downloaded two national e-way bills, one for Telangana and another for Dehradun and the consignor had duly filled the part of the aforesaid national e-way bill which contains the details of consignor as well as consignee and further the details and description of goods to be supplied. 'Part B' which pertains to details of truck/vehicle number was left blank to be filled by the transporter when the goods would be reloaded in respective trucks at transshipment branch at Greater Noida for furthe
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namely, Telangana and Dehradun. Until and unless the goods/vehicle reached at the place of transport company from where it was required to be transported to its ultimate destination, no one can fill up the details of vehicle when admittedly the details are not known or available to the consignor or the driver. In view of the aforesaid facts and circumstances of the case, the order of seizure passed under section 129(1) was held liable to be set aside and the authorities were to be ordered for release of the goods and the vehicle upon furnishing of the indemnity bond to the extent of proposed tax and penalty. In S.B.G.C Logistics v State of U.P. 2018 (5) TMI 697 – ALLAHABAD HIGH COURT, where the assessee, a transporter, was transporting the goods of its customers from New Delhi to Assam and Nagaland. The Competent Authority of the U.P. Goods and Services Tax Department had seized the above goods as well as the vehicle at U.P. Border, Ghaziabad on the ground that the goods were not acco
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ication No. 12 of 2018, dated 7-3-2018 and the Clarification dated 31-3-2018, the seized goods in question as well as the vehicle were ordered to be released forthwith. It was held that in the instant case, the seizure proceedings were carried out illegally and the same are wholly without jurisdiction as also against the Government Notification and Central Government decision. Hence, both the seizure order and consequential penalty proceedings under section 129(3) were set aside. In VSL Alloys (India) (P.) Ltd. v State of U.P. (2018) 5 TMI 455 (Allahabad); where the petitioner is a private limited company and is engaged in manufacture and supply as well as export of industrial SS Tube, fittings and pipe fittings etc. The petitioner is registered under the provision of GST. The movement involved inter-State movement of goods and the validity of e-way bill showed that it is not valid for movement is pat B is not entered. The goods, namely Stainless Steel welded pipes which were found loa
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