Goods and Services Tax

GIST OF RECENT PRONOUNCEMENTS ON GST (PART-X)

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 14-5-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is more than ten 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 140 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 also been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of s

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be determined under Article 226 of the Constitution of India. The court held that since no cause of action had arisen to assessee yet by impugned action notice or order by respondents, petition was liable to be dismissed as premature. In Hindalco Industries Ltd. v. Union of India 2018 (3) TMI 1124, where assessee filed writ petition against recovery of service tax demand raised upon it, petition was disposed of stating that on account of subsequent development and particularly CGST Act and the issue in petition was purely academic and rendered infructuous. The court also recalled its earlier order imposing costs of ₹ 25,000 on the respondents which had been duly complied with and was directed to be returned. Such cost was to impress upon the Authorities that the proceedings before the Court should not be delayed. By delay, the larger public interest suffers and that was not present to the mind of the authorities and it is only to remind them of the duties and obligations to the

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ssee by calculating IGST @ 5 percent. The assessee was directed to pay the differential duty in respect of the Bill of Entry dated 04.07.2017 as well as the duty quantified on the live consignment covered in Bill of Entry dated 03.10.2017 by calculating the Integrated Goods and Services Tax at the rate of 5 percent. On remittance of the differential duties, the Adjudicating Authority shall provisionally release the cargo within a period of seven days from the date of remittance for both Bills of Entry. In D. Pauls Travel & Tours Ltd. v. Union of India 2017 (12) TMI 640 (Delhi), where the petitioner was in business of booking tours and hotel packages for customers and charged IGST from them for booking in hotels located outside Delhi but were unable to avail input tax credit on SGST charged by hotels as it was not registered in the state where hotel was situated. Further, different provisions were applicable in case of online booking through web travel portals where input tax credit

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