2017 (9) TMI 389

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....Services Tax ('GST' for short) with effect from 1.7.2017 is subject matter of challenge in this petition on the following grounds: (i) That implementation is without parliamentary sanction and implementation in midst of the financial year, is not valid; (ii) That the preparations are not well to adopt the new system as the rates of CGST done recently just a week back for which many representation from the public are not yet replied/rectified; (iii) That the States / UTs many are not yet decided, not made laws and not declared their proposed rates, not prepared well for smooth implementations; (iv) That the compensation for the first quarter of the financial year not paid apart from the arrears of many aids/schemes/sharin....

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....escape of those by the pretext in change records in new tax system; (c) To give publicity of all procedure to make the traders familiar and they can be given facilities of softwares interfaced with the trade account as per the Tax registration and the licences given for trades & awareness education of public by our NGGO trained Senior citizen volunteers from 2001 census family based as "GST Personal Assistant (GSTPA)" (as in case of Direct Tax "TPA") at the cost of traders be posted. This will create 50 crore 4- workhours part time volunteers from 2001 census family based under EGS to prevent financial irregularities and help to achieve less cash/cashless society; (d) Directing to insist get a dedicated Trade-Bank-Account, KYC based o....

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....ated at each Kendra for this purpose. States are following similar procedure. (vi) Administrative machinery is in place. Officers of the Central Excise, Service Tax and States Value Added Tax will be implementing GST. (vii) Everything is now put on the Public Domain. (viii) 60,000 officers in Central and State Governments have been trained in GST Law. The facts narrated by the learned ASG thus, indicate that respondents have taken all steps to implement New Tax System including to bring awareness amongst citizens. 5 We have perused the petition and the written submissions submitted by the learned ASG. In our view, petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effe....