TIOL-DDT 2970
15 11 2016
Tuesday

THE DG of Directorate General of Taxpayer Services had in a communication dated September 27, 2016 addressed to the Chief Commissioners of Central Excise/Service Tax mentioned -

+ For the benefit of departmental officers and members of trade and industry and public, CBEC has prepared the FAQs (Frequently Asked Questions) on GST, which was released by the Honourable Finance Minister on 21.9.2016.

+ The FAQs on GST (available on CBEC website) has been widely appreciated.

+ In order to ensure that the nature, features and provisions of the new tax measure namely GST is understood by people speaking different languages across the country,it is imperative that the FAQs on GST is made available in Hindi/ regional languages.

+ It would be desirable to complete this exercise as soon as possible and in any case within a period of 20 days from the receipt of this letter.

The eleven languages in which GST FAQ is to be made available are Hindi, Punjabi, Gujarati, Marathi, Malayalam, Kannada, Tamil, Telugu, Oriya, Bengali and Assamese.

It would be pertinent to note that GST FAQ is now available in Hindi, Gujarati and Malayalam. The authentic versions have been placed on the CBEC website.

The Eighth Schedule to the Constitution of India lists 22 regional languages of India.

F.No. DP/Press/16/2016

Extensions and amendments galore

PURSUANT to the demonetisation of old 500 and 1000 notes, the Central government had notified that the following payments could also be made by the old notes which would not cease to be legal tender-

(a) for making payments in Government hospitals for medical treatment and pharmacies in Government hospitals for buying medicines with doctor's prescription;

(b) at railway ticketing counters, ticket counters of Government or Public Sector Undertakings, buses and airline ticketing counters at airports for purchase of tickets;

(c) for purchases at consumer cooperative stores operated under authorisation of Central or State Governments and the customers shall provide their identity proof;

(d) for purchase at milk booths operating under authorisation of the Central or State Governments;

(e) for purchase of petrol, diesel and gas at the stations operating under the authorisation of Public Sector Oil and Gas Marketing Companies;

(f) for payments at crematoria and burial grounds;

(g) at international airports, for arriving and departing passengers, who possess specified bank notes, the value of which does not exceed five thousand rupees to exchange them for notes having legal tender character;

(h) for foreign tourists to exchange foreign currency or specified bank notes, the value of which does not exceed five thousand rupees to exchange them for notes having legal tender character.

(i) for making payments in all pharmacies on production of doctor's prescription and proof of identity;

(j) for making payments on all toll plazas on the State and National Highways; Omitted; [by S.O. 3445(E) dated 11 November, 2016]

(k) for payments on purchases LPG gas cylinders;

(l) for making payments to catering services on board, during travel by rail;

(m) for making payments for purchasing tickets for travel by suburban and metro rail services;

(n) for making payments for purchase of entry tickets for any monument maintained by the Archeological Survey of India.

(o) for making payments towards any fees, charges, taxes or penalties, payable to the Central or State Governments including Municipal and local bodies;

(p) for making payments towards utility charges including water and electricity which shall be restricted to individuals or households for payment of only arrears or current charges and no advance payments shall be allowed

(q) for payments towards court fees.

[Kindly note that the portions shown in red are the substitutions/amendments made.]

Earlier, the date was extended to 14 November from 11 November. A Press Release was issued yesterday further extending the concession to 24 November.

So also, no toll would be charged on National Highways till the midnight of November 18, it was reported.

Also exchange limit of old notes has been enhanced to Rs 4,500/- and weekly limit of cash withdrawal enhanced to Rs 24,000/-

S.O. 3408 (E) dated November 8, 2016

S.O. 3416(E) dated November 9, 2016

S.O.3429(E)., dated November 10, 2016

S.O. 3445 (E), dated November, 11, 2016

S.O. 3447 (E) Corrigendum dated November 13, 2016

S.O. 3446(E), dated November, 13, 2016

S.O. 3448(E), dated November, 14, 2016

You are alive - proof, thereof

IT may also be noted that -

+ Last date for submission of the annual life certificate for the government pensioners which is to be submitted in November every year has been extended up to January 15, 2017.

Interestingly, January 15th is a Sunday.

New Regional Office of DGFT at Vijayawada, Andhra Pradesh

THE new Regional Office of DGFT at Vijayawada, Andhra Pradesh is included in the Appendix - 1A of Foreign Trade Policy, 2015-20. Consequently the territorial jurisdiction of Regional Authority, Vishakhapatnam is re-allocated as whole of Andhra Pradesh excluding the districts which are under the jurisdiction of Regional Authority, Vijayawada.

Public Notice 43/2015-2020, Dated: November 11, 2016

DRI Show Cause Notices - Once Show Cause Notice culminated into an adjudication order, upheld by CESTAT, HC and Supreme Court, validity of Show Cause Notice cannot be questioned: High Court

IN this interesting case, the Petitioner challenged the Show Cause Notice issued by DRI on the ground that the officers of DRI have no jurisdiction under Sec 28 of the Customs Act, 1962 to issue Show Cause Notice as held by the Delhi High Court in Mangali Impex case. - 2016-TIOL-877-HC-DEL-CUS. However, they were a little late as, before filing the Wit Petition, their Show Cause Notice was already adjudicated, and the appeal filed was dismissed by the CESTAT, the HC and also the Supreme Court. Under these circumstances, the High Court dismissed the Writ Petition by applying the doctrine of merger and holding that "the show cause notice has already culminated in an Order of adjudication and the order of adjudication has also been confirmed by the Tribunal, the High Court and the Supreme Court. The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge".

Please see breaking news for more details

Deficit Court fee - not yet paid

THE Commissioner, Directorate of Legal Affairs, CBEC informs that only a handful of payments (135 Nos) of Deficit Court fee have been remitted by the Commissionerates till date.

A list of appeals filed after 19/08/2014 till 13/04/2016 is enclosed and it is requested that payments of deficit court fee be expedited at least in cases which are still pending in the Supreme Court.

Following points are also communicated -

+ Date of filing may be confirmed to identify the appeals in which deposit of deficit court fee is mandatory.

+ The valuation taken for calculation of deficit court fee is only the duty portion of the revenue which is being contested in Supreme Court. Interest, penalty is kept out of its ambit as per guidelines. The fee is calculated as per schedule III in the Supreme Court notification dated 27.05.14.

+ The Central agency section, Ministry of Law has verbally communicated that deficit court fee of the pending appeals may be remitted beforehand to avert any adverse fallout in litigation.

+ In case of any difference in between the registry & Commissionerate figures of deficit Court fee, the same may please be resolved by visiting the Central Agency Section or the Registry Section III, Supreme Court of India with the said paper book for explanation.

+ Directorate of Legal affairs has procured a list of remittances (as on 29.06.2016) from Stock Holding Corporation of India by various Commissionerates which are lying unclaimed against which no E-Court fee stamp has been drawn for deposit of deficit court fees.

Surprisingly, the amount that is being referred to is nearly Rupees Ten lakhs - Rs.9,74,000/- to be precise.

How lackadaisical can one be? After all, it is public money!

F.No. 1080/45/DLA/2015-16/2459 dated November 8, 2016

PIL against demonetisation

SUPREME Court would today hear a batch of PILs seeking quashing of the government's decision to demonetise Rs 1,000 and Rs 500 currency notes on the grounds that it infringed citizens' right to life and trade among others.

The plea has sought either quashing of the notification or a direction to the Centre for grant of "reasonable time frame" to citizens to exchange the demonetised currency notes to avoid difficulties being faced by the people.

The Centre has also filed a caveat in the registry saying it should be heard if the bench agrees to hear and pass orders on any such plea.

In this melee, does GST take backstage? Only time will tell!

Until tomorrow with more DDT

Have a nice day.

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