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By: Dr. Sanjiv Agarwal
April 11, 2018
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Goods and Services Tax (GST), introduced from July 1, 2017 is over nine months old now but has resulted in operational and implementation disruptions affecting all stakeholders.  GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018.

Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 100 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of struck TRAN-1 and filing of GSTR-3B that Government has not accepted blanket opportunity to file TRAN-1 but only in cases where technical glitches crept in. It has advised the departmental officers that courts may be suitably informed and if needed review or appeal may be filed.

Here are few more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by.

Further, Court referred to SC ruling in Jayam & Co., where it was held that when concession in form of Input Tax Credit is given by a Statute, Legislature has power to make provision stating the form and manner, in which such concession shall be allowed and there was no right, inherent or otherwise, vested with dealers to claim ITC benefit.

  • In Manu International v. State of U.P [ 2018 (2) TMI 39 - ALLAHABAD HIGH COURT ], where the assessee applied for migration from VAT to GST and GSTN erred in issuing registration certificate, it was held that authorities shall not initiate any penal action against assessee for non-filing of GST for month of July and August, 2017 and also for not depositing tax but the returns shall required to be filed within two weeks of issuance of correct ID/password and tax accordingly was allowed to be paid within another two weeks.

(Some more cases to follow)


By: Dr. Sanjiv Agarwal - April 11, 2018


Discussions to this article


Useful case laws. Thanks for sharing.

For the sake of understanding I would request you to share your view on the condition prescribed by the exchequer that invoice date should be within one year to claim credit on excise contained in closing stock as on 30.06.2017.

By: Ganeshan Kalyani
Dated: 11/04/2018

This was the case earlier also in CCR, 2004 that cenvat credit was allowed only on the invoices which was not older than one year. Personally , I feel that somewhere a line will have to be drawn.

By: Dr. Sanjiv Agarwal
Dated: 14/04/2018


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