TMI BlogMaster Instruction on Defence against Writ Petitions/PILs relating to GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Generals of Customs, GST CX; Sir / Madam, Subject : Master Instruction on Defence against Writ Petitions/ PILs relating to GST - Regarding. Kindly refer to Member (Legal), CBEC s D.O. letter of even no. dated the 5th September, 2017 (copy available on CBEC website) (not printed) on the above subject. 2. In this regard, it is stated that after implementation of GST a number of Writ Petitions/PILs are being filed in Hon ble Supreme Court High Court(s) challenging various aspects of GST Law and rates. Since GST is at its nascent stage, CBEC has already issued a number of Instructions laying out the procedure for efficaciously defending the interest of Government before the Court(s). 3. In order to obviate any confus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs before the High Court(s), Commissioner (Legal), CBEC will issue Authorisation in favour of the jurisdictional Principal Commissioner/Commissioner. In case no jurisdictional officer is joined as respondent(s), Legal Cell will issue Authorisation in favour of the concerned nodal Principal Commissioner/Commissioner in whose jurisdiction the bench of the High Court, where petition is filed, is located. In this regard CBEC Instruction of even no. dated 19-6-2015 8-12-2015 refers (Copy available on CBEC website and being enclosed herewith). The field formations are also expected to closely monitor GST related petitions being filed in the Hon ble High Court(s) in their jurisdiction and upon filing of the petition, the same should be immediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CBEC/Deptt. of Revenue are as follows : Sl.No. Designation Area of Work Allocated 1. Commissioner (GST) Notifying jurisdiction of formations of GST; All CGST Act related work except in respect of Chapter V (Input Tax Credit), Chapter XIV (Inspection, Search, Seizure and Arrest), Chapter XVII (Advance Ruling), Chapter XVIII (Appeals Revision), Chapter XIX (Offences Penalties), and Chapter XX (Transitional Provisions); All IGST Act related work except in respect of Chapter V (Place of supply). 2. Commissioner (Service Tax) All IGST Act related work, in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Secretary (TRU-I) Matters pertaining to tax rate on goods 13. Joint Secretary TRU-II Matters pertaining to tax rate on services 14. Joint Secretary Revenue), Department of Revenue Work related to Constitution amendment act, GST (Compensation to States) Act, UTGST Act, Compensation Cess and erstwhile Central Sales Tax Act. e. Defence of GST Council wherein it is one of the respondents - CBEC has already issued Instruction of even no. dated 12-10-2017 (Copy available on CBEC website enclosed herewith) asking the field formations to take all necessary steps to defend GST Council along with UoI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions pending in High Court(s), if required. i. Filing of SLP in the Hon ble Supreme Court against Orders of Hon ble High Court(s) staying collection of Tax under GST - CBEC has issued Instruction F. No. 275/11/2017-CX.8A, dated 18-9-2017 (copy available on CBEC website and enclosed herewith) directing the field formations to send a self-contained proposal against interim or final orders of High Court(s) where the levy of GST has been questioned or stayed. The field formations should constantly monitor court proceedings to keep a watch against any such order in the High Court(s). 4. It is once again stated that the jurisdictional Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner should tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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