2017 (9) TMI 389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith 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/sharing and the states & UTs will become financiall....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax 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 on valid trade licences only not by registration certificates ....