Challenge to CGST Rule 31A Raises Significant Questions About Tax Procedure and Constitutional Compliance in Regulatory Framework HC issued notice to respondents challenging Rule 31A of CGST Rules, 2017 as unconstitutional. Petitioners contested a show cause notice and related ...
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Challenge to CGST Rule 31A Raises Significant Questions About Tax Procedure and Constitutional Compliance in Regulatory Framework
HC issued notice to respondents challenging Rule 31A of CGST Rules, 2017 as unconstitutional. Petitioners contested a show cause notice and related notifications. Deputy Solicitor General acknowledged the notice. Respondents accepted service and were given two weeks to respond. Case scheduled for interim application hearing, with status quo maintained until 05.12.2023.
Issues involved: Challenge to Rule 31A of the Central Goods and Service Tax Rules, 2017 as ultra vires the Constitution of India; Show cause notice dated 27.09.2023; Rate notification dated 28.06.2017; Circular dated 04.01.2018; FAQ clarification dated 06.09.2017.
Summary: 1. The petitioners challenged Rule 31A of the CGST Rules, 2017 as ultra vires the Constitution of India. They also contested a show cause notice, rate notification, circular, and FAQ clarification.
2. The petitioners argued that despite Rule 31A being inserted in 2018, the show cause notice was issued in 2023. They had communicated difficulties faced in determining supply value post Rule 31A, but the notice led them to challenge its validity.
3. The Deputy Solicitor General mentioned that only the show cause notice had been issued, awaiting the petitioners' response challenging the impugned provisions' validity.
4. Notice was issued to respondents in the Writ Petition and I.A. No. 01 of 2023, subject to filing requisites within three days, with a copy of the order forwarded to them.
5. Respondent representatives accepted notice and waived formal notice, with a deadline of two weeks to respond to an interim application seeking a stay of proceedings.
6. I.A. No. 01 of 2023 was scheduled for a hearing on 05.12.2023, with the maintenance of status quo until then, and parties were urged not to delay the interim application hearing.
7. The case was listed for 05.12.2023 for the hearing of I.A. No. 01 of 2023.
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