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Residual action by CGST Commissionerates in respect of the adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to respective State tax administration - Central Excise - F.No.276/262/2015-CX.8A (Pt. III)

Extract

..... by CGST Commissionerates in respect of the adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to respective State tax administration-reg References have been received in the Board regarding the action required to be taken by CGST Commissionerates in respect of adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to the respective State tax administration. 2. In this regard, it is informed that whenever GST related petitions are filed before re .....

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Residual action by CGST Commissionerates in respect of the adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to respective State tax administration - Central Excise

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..... t there is no divergence of views while filing the appeal. 4. Specifically, on the issue of TRAN-1, a number of SLPs have been filed, in terms of Board’s Instructions dated 13.11.2018 and 01.08.2019 vide file of even no, by Board, wherein the tax payers are assigned to State Jurisdiction. Since the order issued by the High Courts, irrespective of the jurisdictional control of the taxpayers, holds a precedence value, GST Council Secretariat has also been requested to sensitize the respectiv .....

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Residual action by CGST Commissionerates in respect of the adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to respective State tax administration - Central Excise

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