Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 23-11-2017 – Goods and Services Tax (GST), introduced from July 1, 2017 is now about 150 days old and has resulted in operational and implementation issues affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC may move to supreme court where the verdict is against the Government. Here are few judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bou
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eld that the said supply shall have to be treated as inter-state supply. In Sachdeva Overseas v. State of U.P 2017 (10) TMI 252 – ALLAHABAD HIGH COURT , where the assessee on enforcement of GST regime got itself migrated for purposes of GST as a partnership firm, but Adjudicating Authority had registered it as a sole proprietorship, it was held that Adjudicating Authority shall have to rectify this mistake. In Rajasthan Tax Consultants Association v. Union of India 2017 (10) TMI 254 – RAJASTHAN HIGH COURT , where the period for applying under Composition Scheme was extended upto 30.9.2017, it was held that those assessees who could not apply under Composition Scheme upto 16.8.2017, their applications would be accepted and shall have effect
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