Residual action by CGST Commissionerates in respect of the adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to respective State tax administration

CGST Commissionerates Can Defend in High Courts on GST Issues, Urges Coordination with State GST for Unified Approach.

The circular addresses the actions required by CGST Commissionerates concerning adverse High Court orders involving taxpayers assigned to State tax administrations. It clarifies that CGST Commissionerates can defend GST-related issues in High Courts, even when jurisdiction lies with the State Government, due to the similarity between CGST and State GST laws. The circular emphasizes the continued responsibility of CGST Commissionerates to protect revenue interests, including filing appeals. It also highlights the importance of coordination with State GST officials to avoid conflicting views and stresses that the Union of India should be a respondent in cases challenging central legislation.