K.K. Ramesh Versus The Union of India, Rep. By its Principal Secretary to Prime Minister, The Union of India, Rep. By its Principal Secretary, Ministry of Finance, The Union of India, Rep. By its Principal Secretary Ministry of Law and Justice, The Union of India, Rep. By its Chairman, Central Board of Direct, New Delhi And The Commissioner, Commercial Tax Officer Taxes, Chennai – 2018 (1) TMI 815 – MADRAS HIGH COURT – [2018] 1 GSTL 53 (Mad), 2018 (13) G. S. T. L. 270 (Mad.) , [2018] 2 GSTL 78 (Mad) – Improper implementation of Integrated Goods and Services Tax Act (IGST) and the Central Goods and Services Tax Act (CGST) – increasing the flying squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills – Held that: – Government has issued Notification No. 27/2017-Central Tax, New Delhi, dated 30. 08. 2017 – the counter-affidavit of the second respondent has answered the prayer Nos. (a) to (d) and in the light of the stand taken by the petitioner,
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nd Central Excise, Madurai, has filed his counter-affidavit. This Court has taken note of the contents of the counter-affidavit and in paragraph No. 3 observed that in view of the fore-goings, it is represented on behalf of the second respondent/the Union of India that the petitioner's prayer No. (a) to (d) have been complied with. However, the petitioner, who appeared in person, informs this Court that the prayer No. (d) for increasing the flying squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills has not been answered in a proper manner by the second respondent/the Union of India . 5. This Court, while passing the order has also taken note of the Notification No. 27/2017-Central Tax, New Delhi, dated 30. 08. 2017 and with regard to the said aspect, directed the petitioner/party-in-person to go through the same and submit his response and directed to list the matter today ie. , 03. 01. 2018. 6. The petitioner/party-in-person would sub
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ssioner or an officer empowered by him on his behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods and as such, no further orders are necessary in this Writ Petition. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an
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squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills , the Learned Counsel for the Second Respondent/The Union of India, refers to paragraph 8 of his Counter, which runs as under: 8. It is submitted that the Chapter XIV of the CGST Act, 2017 has provided Sections 67 to 72 for inspection, search, seizure, arrest, issuance of summons etc. , to protect the interest of Revenue. The apprehension of the Petitioner that irregularities may be committed by the traders in the collection of GST is unfounded and cannot be sustained. The illustration of petitioner about Hotels collection of 18% of GST(9% CGST + 9% TNGST) has been now modified to 12% for hotel/restaurant not having air-conditioning central heating facility at any time and not having license to serve liquor and the GST Council depending upon the situations and also considering the practical difficulties faced by the public and as well as traders, issuing appropriate recommendations to the
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