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By: Dr. Sanjiv Agarwal
August 1, 2018
All Articles by: Dr. Sanjiv Agarwal       View Profile
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Goods and Services Tax (GST), introduced from July 1, 2017 is more than one year 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.

Taxpayers have already challenged various provisions of GST laws and rules framed thereunder with about 200 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. Recently, CBIC has issued directions to be officers to defend the writs. Further, we have now rulings from Authority for Advance Ruling and Anti-profiteering Authority also. Even the orders from Appellate Authority for Advance Ruling have also started pouring in.

Here are few more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation by way of writs is bound to go up as time passes by unless the Government comes out with proactive approach and solutions.

  • In Manjunathaa Rock Drills v. Assistant State Tax Officer 2018 (5) TMI 1736 - KERALA HIGH COURT , where Assessee purchased certain goods from State of Tamil Nadu and transported same to a dealer in State of Kerala and Competent Authority of Kerala State Goods and Services Tax Department detained said goods under section 129 of Kerala State GST Act and issued on assessee a notice. Assessee filed writ petition seeking appropriate directions to Competent Authority to complete adjudication provided for under section 129 in respect of goods detained, said authority was directed to complete adjudication within two weeks.


By: Dr. Sanjiv Agarwal - August 1, 2018



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