Goods and Services Tax (GST), introduced from July 1, 2017 is now about 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 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 Modern Pipe Industries v. State of U.P  2017 (8) TMI 1141 - ALLAHABAD HIGH COURT , where the assessee was registered as sole proprietor instead of partnership firm, it was held and directed to the department that the necessary GST ID/ pass word in the name of partnership firm shall be issued within a period of two weeks and the registration certificate be corrected within a week thereafter.

• In WS Retail Services (P.) Ltd. v Union of India 2017 (7) TMI 667 - PUNJAB AND HARYANA HIGH COURT , where the assessee supplied goods to customer of Punjab, which it brought from its warehouse situated outside State of Punjab to its delivery hub located in Punjab and mentioned its TIN of Punjab in VAT -36 return, it was held that the said supply shall have to be treated as inter-state supply.

• In Sachdeva Overseas v. State of U.P  2017 (10) TMI 252 - ALLAHABAD HIGH COURT , where the assessee on enforcement of GST regime got itself migrated for purposes of GST as a partnership firm, but Adjudicating Authority had registered it as a sole proprietorship, it was held that Adjudicating Authority shall have to rectify this mistake.

• In Rajasthan Tax Consultants Association v. Union of India  2017 (10) TMI 254 - RAJASTHAN HIGH COURT , where the period for applying under Composition Scheme was extended upto 30.9.2017, it was held that those assessees who could not apply under Composition Scheme upto 16.8.2017, their applications would be accepted and shall have effect from 1.7.2017.

• In GNG Enterprises v. State of U.P.  2017 (8) TMI 44 - ALLAHABAD HIGH COURT , the assessee was permitted to avail benefit of a Scheme issued under UP Entertainments and Betting Tax Act, 1979 even after shift to GST regime with effect from 1.7.2017 as there is no notification repealing the benefit as in the past till 31.3.2020 and to retain percentage of it, subject to final disposal of writ.

• In Hind Energy and Coal Benefication (India) Ltd. v. Union of India  2017 (10) TMI 251 - DELHI HIGH COURT , where the assessee has already paid clean energy cess on purchase of coal, it was held that the assessee may be given credit for such payment and will not be required to make any further payment under GST for effecting sales and clearances, subject to the furnishing of proof of such payment by assessee to officers.

(With inputs from Ms. Poonam Jangid)

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