Rule 149 - Prohibition against sale on holidays which is as under, Goods and Services Tax - GST

[Jasbir Uppal]

Dear Professionals,

As per the Rule 149 - Prohibition against sale on holidays which is as under :-

Prohibition against sale on holidays.-

149. No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

Is the above mentioned rule holds any relevance in the business activities and if the dealer has got the permission from the relevant competent authorities to continue the business activities due to urgency clause.

Kindly give the valuable advice.

With Regards

J S Uppal

Tax Consultant

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

As per rule 149 no sale can take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

It is not known which competent authority has power to relax this rule. However the difficulties imposed by this rule should be brought to the Notice of the Government immediately through proper representation by the association of businessmen for clarification/remedial action. This is my opinion.

[raj kumar shukla]

in my view the words used are SALE UNDER THIS CHAPTER. the chapter being related to demand and recovery. so It is in context of recovery of dues by sale and nor other type of sale.