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GST NOT SO TAX FRIENDLY COURT VERDICT

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 15-2-2018 - Goods and Services Tax, though a major tax reform launched in India w.e.f. 1st July, 2017 with a big bang has not been free from roadblocks with around 100 writs filed in various courts in country. Taxpayers are facing interpretation and implementation issues in compliance with GST law provisions. In a few cases, courts have been even observed non-seriousness on the part of tax administration and even passed strictures .....

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s, forms, dates and what not, so much so that the taxpayers and professionals have been facing tough time in meeting the deadlines. In Abicor and Binzel Technoweld Pvt. Ltd. v. Union of India [ 2018 (2) TMI 766 - BOMBAY HIGH COURT ], Bombay high court has made remarkable observations vide its Order dated 6th February, 2018 on manner of implementation of GST in India and hardships being faced by the tax payers. The petitioner approached the high court with the grievance that despite being granted .....

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o, tax payer is not allowed to move the goods anywhere leading to halt of business activities. It was also not able to file the tax returns or pay tax or complete other compliances. That being so, payment of GST is delayed and tax payers are exposed to interest and penalty burden. This also results in possibility of non-availment of input tax credit by the taxpayer's clients/ customers which could have been avoided, had the proper systems been in place. The court thus observed: A tax like Go .....

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at least now wake up and put in place the requisite mechanism. This is necessary to preserve the image, prestige and reputation of this country, particularly when we are inviting and welcoming foreign investment in the State and the country. We hope and trust that such petitions are rarity and the Court will not be called upon to administer the implementation of the law, leave alone monitoring and supervising the working of the individual officials, howsoever high ranking he may be. Court obser .....

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that the present state of affairs was not satisfactory. The court also observed / held as under: The digital systems do not work properly and that still Government insists on payment of late fee for delay in filing returns. Celebrations around GST and special sessions of Parliament or extraordinary meetings of GST Council mean nothing to assesses when the tax regime itself is not assessee-friendly. Image of the nation suffers due to the way GST Network is functioning. Commissioners cannot say th .....

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d not restricted to Petitioner alone. Mumbai high court also referred to Allahabad high court order dated 24.01.2018 in Continental India Pvt. Ltd. v. Union of India ( 2018 (1) TMI 1245 - ALLAHABAD HIGH COURT ) which directed the tax authorities to reopen the portal and if that was not done, to entertain the petitioner's application manually and pass order after verification of India Pvt. Ltd. v. Union of India (WP No. 67 of 2018) which directed the tax authorities to reopen the portal and i .....

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