2017 (9) TMI 389 – BOMBAY HIGH COURT – [2017] 1 GSTL 31 (Bom), 2018 (9) G. S. T. L. 57 (Bom.) – Deferment of implementation of GST – Held that: – petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy and collection of taxes on goods and services has sanction of law.
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That from written submission, it is much evident that all such necessary steps are taken by the respondents to ensure implementation of the GST, as it appears (i) over 65 Lakhs tax-payers have already migrated to GST network and obtained registrations, (ii) the rates and taxes have been notified; (iii) rules have been framed and notified ; (iv) wide publicity is given in public domain; (v) entire machinery has been geared up not only to accept new challenge but to ensure GST is implemented effectively. – petition dismissed – decided against petitioner. – Public Interest Litigation (L) No. 65 of 2017 Da
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not paid apart from the arrears of many aids/schemes/sharing and the states & UTs will become financially critical and unstable. The petitioner has expressed his concerns in the matter of implementation of acts and extent of implementation of SGST in its model form across the country by States and Union Territories. Petitioner expressed the doubt as to whether Acts in their current form will be effective in reducing the regulatory and administrative hurdles. He, therefore, submitted that in the circumstances it is advisable to make an automatic software interfaced with the Trade Tax Automated Bank Account (TTABA) and suggested such other measures for effective implementation of GST. Petitioner, thus, prayed that implementation of GST be deferred till all legal flaws are removed, and/or till full decision of final rates for all items including State surcharge items preparation is done by all India states and Union Territories. 2 The petitioner has prayed for following reliefs: (a) D
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the cost of traders be posted. This will create 50 crore 4- workhours part time volunteers from 2001 census family based under EGS to prevent financial irregularities and help to achieve less cash/cashless society; (d) Directing to insist get a dedicated Trade-Bank-Account, KYC based on valid trade licences only not by registration certificates or individual basis for trade. (e) Education for awareness and informations as to be provided by periodically in medias especially now regarding the new tax system. 3 That to ensure implementation of 101st Amendment to the Constitution of India, the following 4 (Four) Acts were enacted: (I) The Central Goods and Services Tax Act, 2017. (ii) The Integrated Goods and Services Tax Act, 2017. (iii) The Goods and Services Tax (Compensation to States) Act, 2017. (iv) The Union Territory Goods and Services Tax Act, 2017 and received presidential assent on 6.4.2017. In view of the fact aforesaid, contention of the petitioner that decision to implement
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Public Domain. (viii) 60,000 officers in Central and State Governments have been trained in GST Law. The facts narrated by the learned ASG thus, indicate that respondents have taken all steps to implement New Tax System including to bring awareness amongst citizens. 5 We have perused the petition and the written submissions submitted by the learned ASG. In our view, petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy and collection of taxes on goods and services has sanction of law. That from written submission, it is much evident that all such necessary steps are taken by the respondents to ensure implementation of the GST, as it appears (i) over 65 Lakhs tax-payers have already migrated to GST network and obtained registrations, (ii) the rates and taxes have been notified; (iii) rules have been framed and notified ; (iv) wide publicity is given in public domain; (v) e
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