JK Mittal & Company, Legalance IP Corp LLP Versus Union of India & Ors
GST
2017 (7) TMI 623 – Delhi High Court – 2017 (3) G. S. T. L. 433 (Del.) , 2017 (352) E.L.T. 430 (Del.) , [2017] 1 GSTL 37 (Del)
Delhi High Court – HC
Dated:- 18-7-2017
W.P.(C) 5709\/2017, W.P.(C) 6017\/2017
GST
Mr. S. Muralidhar And Ms. Prathiba M. Singh JJ
\nFor the Petitioner: Mr. J.K. Mittal, Advocate, Petition in person with Mr. Rajveer Singh, Mr. Hitender Mehta, Mr. Rajesh Kumar, Mr. Atul Krishnan, Advocates. Ms. Vanita Bhargava, Mr. Ajay Bhargava, Mr. Abhishek Rastogi And Ms. Rashmi Deshpande, Advocates.
\nFor the Respondents: Mr. Sanjeev Narula, CGSC with Mr. Abhishek Ghai, Advocate for R1\/UOI
\nMr. Gautum Narayanan, ASC for GNCTD\/R2 with Mr. R.A. Iyer, Advocate.
\nMs. Priyanka Rani, Legal Assistan, Department of Trade & Taxes, GNCTD.
\nMr. Sanjeev Narula, CGSC with Mr. Abhishek Ghai, Advocate for R1\/UOI.
\nORDER
\nCM APPL. No.25008\/2017 (Exemption) in W.P.(C) 6017\/2017
\n1. Allowed, subject to <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n bureau, Ministry of Finance, Government of India on the 'position regarding applicability of GST on Legal Services provided by individual Advocates including Senior Advocates and a Firm of Advocates.' = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on and also specifically answer the queries as noted in the court's order dated 12th July, 2017 and this order. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" JK Mittal & Company, Legalance IP Corp LLP Versus Union of India & OrsGST2017 (7) TMI 623 – Delhi High Court – 2017 (3) G. S. T. L. 433 (Del.) , 2017 (352) E.L.T. 430 (Del.) , [2017] 1 GSTL 37 (Del)Delhi High Court – HCDated:- 18-7-2017W.P.(C) 5709\/2017, W.P.(C) 6017\/2017 GSTMr. S. Muralidhar And Ms. … Continue reading “JK Mittal & Company, Legalance IP Corp LLP Versus Union of India & Ors”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6264","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6264"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6264\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n8. during the course of hearing, several questions arose as regards the said Press Release itself. Mr. Narula, sought further time to seek instructions of those question. In particular,
\n(i) whether there were any further recommendations of the GST Council on 'legal services' after what had been recommended at the 14th Meeting of the GST Council held on 19th May, 2017.
\n(ii) Under what authority of law, such a 'Press Release' could be issued any by whom and the legal sanctity thereof.
\n(iii) Whether on a reading of Article 279 A of the constitution read with any of the provisions of the CGST, IGST and DGST Acts, the recommendations of the GST Council could be modified, clarified, amended etc by a notification\/notice\/circular of 'press release' and, if so, by whom?
\n9. Mr. Narula also s<\/p>\n
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\n12. A responsible officer of the Ministry of Finance as well as the concerned department of the GNCTD will file the respective reply affidavits on behalf of Respondent No.1 and GNCTD. Likewise, the reply on behalf of the GST Council should be filed separately through it Additional Secretary.
\n13. Considering that the Respondents are seeking more time to address the important legal and constitutional issues that arise in these petitions and it is asserted in the Court on behalf of the Respondents that as to date, in fact, no coercive action is taken against the lawyers, law firms or providers of legal services, Limited Liability Partnerships (LLP), for non-compliance with the legal requirement of the CGST, IGST and DGST, the Court directs that till further order:
\n(i) no coercive action would be taken against advocates, law firms of advocates including Limited Liability Partn<\/p>\n
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