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

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 https://www.taxtmi.com/circulars?id=64513 Central GST commissionerates retain residual authority to continue defence and pursue remedial judicial measures in GST petitions before High Courts even when taxpayers are assigned to State jurisdiction. Coordination between Central and State GST officials is advised when filing appeals to avoid divergent positions. The Board has been processing appellate proposals, notably on TRAN-1, and has urged States/UTs to take protective steps against adverse High Court orders. Omitting the Union or revenue departments as respondents when central law is challenged raises Principles of Natural Justice concerns; an addendum to Master Instruction mandates obtaining CBIC policy comments and central-state coordination for effective defence. en-us Tue, 27 Oct 2020 00:00:00 +0530 Thu, 29 Oct 2020 11:22:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=64513 Central GST commissionerates retain residual authority to continue defence and pursue remedial judicial measures in GST petitions before High Courts even when taxpayers are assigned to State jurisdiction. Coordination between Central and State GST officials is advised when filing appeals to avoid divergent positions. The Board has been processing appellate proposals, notably on TRAN-1, and has urged States/UTs to take protective steps against adverse High Court orders. Omitting the Union or revenue departments as respondents when central law is challenged raises Principles of Natural Justice concerns; an addendum to Master Instruction mandates obtaining CBIC policy comments and central-state coordination for effective defence. Circulars Central Excise Tue, 27 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64513