Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 13-12-2017 – Goods and Services Tax (GST), introduced from July 1, 2017 is over 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 more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by. In Dr. Kanagasabapathy Sundaram Pillai Founder, MY Integrating Society India Net NGGO Versus Union Govt. of India, Through, The Chairman, Central Board of Excise and Customs CBEC – 2017 (9) TMI 389 – BOMBAY HIGH COURT i
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they are to pay further 2.5% tax to the Central Government coffer, subject to the petitioners' furnishing Bank guarantee for ₹ 30 lakh towards the estimated tax, to the Commissioner of State Tax, the seized goods should be released to the custody of the petitioners . However, the transportation and business of areca nuts will be subject to realization of due tax by the authorities and the Bank guarantee, ordered to be deposited, is only on estimation and is not on quantification of the payable tax. The Finance & Taxation Department is at liberty to estimate the precise payable tax and make the assessment. In Kundan Care Products Ltd v. Union of India 2017 (8) TMI 1142 – DELHI HIGH COURT ; where an interim relief on recovery of transitional CVD credit on imported gold bars was to be granted to assessee, it was held that where assessee having made out a prima facie case for grant of interim relief in their favour, no coercive steps can be taken by revenue to recover credit
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sessee, an intending purchaser of the scrap buses, filed a writ petition praying to issue a direction in the nature of a writ of certiorari quashing the E-Tender Notice and to declare that the rate of tax applicable on the sale of scrap buses is 18 per cent falling under either Heading No. 7204 of Third Schedule of the Central Goods and Services Tax Act, 2017 (GST Act) or Entry No. 453 of the Third Schedule of Karnataka Goods and Services Tax Act, 2017 [KGST Act]. In the said notice inviting tenders from the intending purchasers of the scrap buses, the rate of Goods and Service Tax (GST), as recently introduced in India with effect from 1-7-2017 applicable in the said notice, was given as 'As applicable/28%. It stated that the rate of GST applicable on the scrap buses could not attract 28 per cent rate of GST and, therefore, the Court by interfering may direct the KSRTC to collect the GST only at the rate of 18 per cent. It was held that it would be premature for the Court to decid
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manning of these Advance Ruling Authorities, as prescribed under Section 96 of the GST Act. In Sanjeev Sharma v. Union of India 2017 (9) TMI 1357 – DELHI HIGH COURT, where no facility for advance ruling was made available under GST, it was held that Department must accept manually application for advance ruling under GST since web portal would not be ready to accept the same till January, 2018. In Annapurna International v. State of UP 2017 (11) TMI 1021 – ALLAHABAD HIGH COURT, the Allahabad High Court has directed GST Department to place on record the reasons for cancellation of order of GST registration without giving personal hearing and directed the reasons for communicating in writing but only keeping the same on GST website. In M/s Radhey Lal Jaiprakash Neadarganj Dadri v. State Of U.P. and 5 Others 2017 (11) TMI 1022 – ALLAHABAD HIGH COURT, where the application for GST registration was not filed by the assessee in stipulated time, it was held that since the User ID and Password
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