TaxTMI 
TaxTMI 
2019 (9) TMI 872
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....ARMA For Petitioner(s): Mr. PK Kasliwal,Adv. With Mr. Priyesh Kasliwal, Adv. For Respondent(s): Mr. RD Rastogi, Additional Solicitor General assisted by Mr. Akshay Bhardwaj, Adv. for UOI., Mr. RB Mathur with Mr. Nikhil Simlote and Mr. Ankit Popli, Adv. ORDER 1. The petitioner challenges the vires of Section 6(1) of the Goods and Service Tax Act, 2017. The said provision reads as follows:- "6....
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.... State's arguments while resisting challenge to the proceedings initiated is that pursuant to the decision of the CST Council, the enquiry was only with respect to the enforcement action. As far as the components of claim towards the credit under the Central Sales Tax Act (CST) and State Value Added Tax (VAT) are concerned, it was submitted that having regard to the investigation and orders made p....
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....he Constitution, completely changed the tax structure in the country and unified the tax levied by the Centre and State for the first time, in terms of principles of taxation as well as the common provisions. The constitutional authority such as the Goods and Service Tax (GST) Council was created, to lay down the policy which are binding on all States and the Union, which are authorised to collect....
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....ation of a mechanism convenient for the purpose of assessment and collection by Section 6(1) cannot be charactersied as per se arbitrary. 6. So far as the challenge to the circular and the show-cause notice is concerned, the Court is of the opinion that the circular merely works out the authorisation under Section 6(1). It is also a matter of policy. Furthermore, the Court was informed that asses....