Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 18-2-2019 Last Replied Date:- 20-2-2019 – Goods and Services Tax (GST), introduced from July 1, 2017 is about twenty 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. 32 meetings of GST Council have been held till 14th February, 2019. Taxpayers have already challenged various provisions of GST laws and rules framed thereunder with over 300 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 rulin
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f to assessee to effect that no coercive steps shall be taken by revenue to recover credit already availed by assessee till next date of hearing. The SLP filed against judgment and order of High Court was dismissed, after allowing for condonation of delay. In J K Tyre & Industries Ltd v. GST Council 2018 (5) TMI 457 – MADHYA PRADESH, HIGH COURT , the assessee filed the instant petition seeking direction to respondent to reopen portal immediately enabling assessee to revise its FORM TRAN – 1 and to avail transitional credit, in view of fact that during pendency of petition, Department pointed out that CBDT had issued Circular No. 39/13/2018 – GST dated 3-4-2018 whereby a special cell had been created to resolve assessee's grievances. The Court directed the assessee to avail remedy as was provided vide Circular No.39/13/2018- GST dated 03.04.2018. In Vinayaga Roofings v. Assistant State Tax Officer, Kerala 2018 (5) TMI 368 – KERLA HIGH COURT , the petitioner s goods and vehicle w
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P. VAT Act and after the enforcement of the Goods and Services Tax regime with effect from 1-7-2017 made an application for migration to the Goods and Services Tax under the signature of one of its directors and in support of documentation, the PAN card was appended. The revenue authorities completed the migration process, but during migration recorded incorrect particulars in the registration form of the assessee. To get this rectified, assessee filed the petition. On writ, the assessee contended that despite repeated requests, reminders and also personal meeting with the officials, the error was not being rectified. It also pointed out that the revenue authorities had informed that system of migration had been closed by Goods and Services Tax Network and there was no possibility of generating correct particulars and entering them into the GST portal. The Court observed that one sees no reason why the authorities were not opening the portal to enable the assessee to correct the partic
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he event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They were also to ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. In B.R. Industries v. Union of India 2018 (8) TMI 211 – ALLAHABAD HIGH COURT where the assessee was unable to file GST TRAN-1 and avail the due credit because of failure of electronic system. Therefore, court directed to reopen GSTN Portal within two weeks and in the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They were to also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be
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