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Cus - Export of non-basmati rice - Notification 20/2023 insofar as it denies the benefit of the transitional arrangement as contained in para-1.05 of the FTP 2023, is bad in law: HCCus - Refund of SAD - 102/2007-Cus - Areca Nut and Supari are one and the same - Objections with regard to name, nature and status of importer or buyers or the end use of goods purchased by them etc. are extraneous: HCCX - Interest on Refund - Since wrong order annexed by petitioner in paper book, Bench is unable to proceed further - Petition is dismissed with liberty to file a fresh one: HCGST - No E-way bill - When petitioner imports machinery and after Customs clearance, transports same to his own factory, it cannot be said that such a transportation would fall within the definition of term 'supply' - Penalty imposable under second limb of s.129(1)(a): HCGST - Fix responsibility on officers who allowed BG to lapse - Petitioner not justified in not renewing BG - Cost of Rs.15 lacs imposed, to be paid to PM Cares Fund: HCGST - Since the parties agree that petition can be disposed of on the basis of records available before Appellate Authority, petitioner is directed to enclose all documents filed before Appellate Authority in a compilation, in form of a paper book: HCWrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackST - If what has been paid as tax is without authority of law, Revenue should refund the same - Denial of credit would result in the whole exercise being tax neutral: HCWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugGST - Petitioner challenges jurisdiction of assessing officer - Petitioner is entitled to file an appeal u/s 107 by availing an alternate efficacious remedy: HCFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCHush money case against Donald Trump - Sentencing deferred to Sept 18GST - It is open to a trader to take goods by whichever route he opts, unless the law otherwise requires, destination point being intact: HCDeadly hurricane Beryl smashes properties in JamaicaGST - Conclusion that taxable person is providing a service to supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier is ex facie erroneous and contrary to the fundamental tenets of GST law: HCIsrael claims 900 militants killed in Rafah since May monthGST - Order expressly records that personal hearing notice was returned with endorsement 'no such person at address' - Since petitioner has shifted to a new premises, it is just and necessary to provide an opportunity to contest demand: HC116 die in stampede at UP ’Satsang’I-T- Application for revision of order dismissed in limine on grounds of delay; case remanded for re-consideration: HCWe are deepening economic ties with India, says US officialI-T- As per Section 119(2)(b), power to condone applications relate to claims for amount exceeding Rs 50 lakhs are to be considered by CBDT; however it is impermissible for CBDT to pass order on merits: HC8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesI-T- Additions framed u/s 68 for unexplained income & u/s 69 for unexplained expenditure not tenable where complete transactional details are furnished & not doubted: HCRailways earns Rs 14798 Crore from Freight loading in June monthI-T- Delay in filing ITR is per se insufficient reason to estimate assessee's profit @15% on turnover, more so where audited financial report is filed in timely manner: ITATMoD inks MoU to set up testing facilities in Unmanned Aerial System in TN Defence Industrial CorridorI-T- For invoking section 69A, assessee should be found to be owner of any money, bullion, jewellery or other valuable article & which is not recorded in the books of account: ITATGovt proposes Guidelines for ethical approach to Coal MiningI-T- TDS credit can be allowed based on AIS, where details pertaining to TDS, advance tax & other payments are reflected in Form 26AS: ITATVaishnaw to inaugurate Global IndiaAI Summit 2024I-T- Lending money with the primary intention of earning interest can be considered a business activity, but nature and manner of lending, as well as the frequency, should be taken into account: ITAT
 
GST Operationalisation : serious faux pas?

JUNE 20, 2017

By R K Singh

THE Central government issued Notification no. 1/2017 - Integrated Tax dated 19 June 2017 in terms of which Sections 1, 2, 3, 14, 20 and 22 of the IGST Act 2017 have been brought into force with effect from 22.6.2017. SimilarlyNotification no. 1/2017 - Central Tax dated 19.6.2017 has been issued bringing into force Sections 1, 2, 3,4,5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the CGST Act 2017 with effect from 22.6.2017.

2. It is thus obvious that any power under the aforesaid Sections can be exercised only on or after 22.6.2017. In other words, any notification issued in exercise of the powers under any of the aforesaid Sections prior to 22 .6. 2017 will be a notification issued without the authority of law.

3. The Central government has issued Notification no. 2/2017 dated 19-6-2017 notifying jurisdiction of Central Tax officers by exercising the powers under Section 3 read with Section 5 of the CGST Act 2017, Notification no. 3/2017 - Central Tax dated 19-6-2017 notifying CGST Rules 2017 by exercising the powers under Section 164 of the CGST Act 2017, Notification no.4/2017 - Central Tax dated 19-6-2017 by exercising the powers conferred by Section 146 of the CGST Act 2017, Notification no. 5/2017 - Central Tax dated 19.6.2017 in exercise of the powers under Section 23 (2) of the CGST Act 2017, Notification no.6/2017-Central tax dated 19-6-2017 notifying modes of verification by exercising the powers under Section 26 (1) of the CGST Act 2017. Similarly Notification no. 2/2017 - Integrated Tax dated 19.6.2017 has been issued by exercising the powers under Section 3 of the IGST Act 2017.

3. As is evident, all the aforesaid notifications (except Notification no. 1/2017-Central Tax dated 19-6-2017 and Notification no. 1/2017-Integrated Tax dated 19-6-2017) have been issued on 19 June 2017 (i.e. before 22-6-2017) by exercising the powers under various Sections of IGST Act/CGST Act but on that day (i.e. on 19 June 2017) none of these Sections were in force. Thus all these notifications issued by exercising the powers under the respective Sections have been issued without the authority of law and therefore are invalid/non est. It is no consolation that these notifications clearly state that they will come into force on 22.6.2017 because they have been issued on 19.6.2017 which means it is on that date ( i.e.19-6-2017) that the powers have been exercised by the Central government in terms of respective Sections of IGST Act/CGST Act to issue the said notifications while on that date (i.e. 19.6.2017) the said Sections had not even come into force and therefore there was no powers available to the Central government under those Sections on the date of issue of the said notifications.

4. The net effect of the aforesaid analysis is that all the above mentioned notifications (except Notification no. 1/2017-Central Tax dated 19-6-2017 and Notification no. 1/2017-Integrated Tax dated 19-6-2017) have been issued without the authority of law and,therefore,are legally invalid /non est. In order to avoid the obvious and colossus consequences of these notifications being (declared) invalid/non-nest, it would be advisable that these notifications are re-issued on 22 June 2017 because on that date the Central government would have the required powers under the said Sections as on that date ( i.e. on 22-6-2017) these Sections will have full force of law by virtue of notification no. 1/ 2017 - Integrated Tax and Notification no. 1/2017 - Central Tax.

(The author is Retired Chief Commissioner/Member CESTAT and the views expressed are strictly personal.)

GST Rollout - Are We Ready? - Episode 2 (Concluded)

GST Roll-Out - Are we ready? - Episode 1

GST Rollout | Episode 2 | simply inTAXicating

GST Rollout | simply inTAXicating

Also See : TIOL TUBE Videos on GST

 

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