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
GST
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)
MADRAS HIGH COURT – HC
Dated:- 3-1-2018
W. P (MD) No. 16112 of 2017
GST
MR. M. SATHYANARAYANAN AND MRS. R. HEMALATHA
For The Petitioner : Mr.K.K.Ramesh
For The Respondent : Mr. B. Vijay Karthikeyan And Mr. R. Karthikeyan, Additional Government Pleader
ORDER
(Order of the Court was made by
M. SATHYANARAYANAN, J. )
By consent, the Writ Petition itself is taken up for final disposal.
2. The petitioner seems to have been aggrieved by the improper implementation
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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 submit that notification takes care of prayer No. (d) also and the concerned respondent may be directed to scrupulously comply with the terms of the said Notification, dated 30. 08. 2017.
7. Mr. B. Vijay Karthikeyan, learned Standing Counsel appearing for the second respondent has drawn the attention of this Court to Section 138B of the Central Goods and Services Tax Rules, 2017 and as per the said Rules, the Commissioner or an officer empowered by him on his behalf may authorise the proper officer to intercept any conveyance to verify the e-
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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 officer authorised by him in this behalf. ”
10. This Court vide order, dated 12. 12. 2017 passed in W. P(MD)No. 16112 of 2017 is as follows:-
“It is represented on behalf of the Second Respondent/The Union of India that the Petitioner's following prayers:
(a) directing all Traders to use E-way bill an electronic way bill for movement of goods/selling of goods which can be generated on the GSTN(Common Portal) for value more than Rs. 5,000/- by a registered person.
(b)W-Way bill will also be allowed to be generate
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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 Union and the State Governments and in-turn, the Union and State Governments are issuing suitable notifications in accordance with the recommendations given by the GST Council. ”
3. 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 (d) prayer for increasing the flying squad in State Level, District Level
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