Master Instruction on Defence against Writ Petitions/PILs relating to GST

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....rector Generals of Customs, GST & CX; Sir / Madam, Subject : Master Instruction on Defence against Writ Petitions/PILs relating to GST - Regarding. Kindly refer to Member (Legal), CBEC's D.O. letter of even no. dated the 5th September, 2017 (copy available on CBEC website) (not printed) on the above subject. 2. In this regard, it is stated that after implementation of GST a number of Writ Petitions/PILs are being filed in Hon'ble Supreme Court & High Court(s) challenging various aspects of GST Law and rates. Since GST is at its nascent stage, CBEC has already issued a number of Instructions laying out the procedure for efficaciously defending the interest of Government before the Court(s). 3. In order to obviate any confusion....

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.... before the High Court(s), Commissioner (Legal), CBEC will issue Authorisation in favour of the jurisdictional Principal Commissioner/Commissioner. In case no jurisdictional officer is joined as respondent(s), Legal Cell will issue Authorisation in favour of the concerned nodal Principal Commissioner/Commissioner in whose jurisdiction the bench of the High Court, where petition is filed, is located. In this regard CBEC Instruction of even no. dated 19-6-2015 & 8-12-2015 refers (Copy available on CBEC website and being enclosed herewith). The field formations are also expected to closely monitor GST related petitions being filed in the Hon'ble High Court(s) in their jurisdiction and upon filing of the petition, the same should be immediately....

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....he CBEC/Deptt. of Revenue are as follows : Sl.No. Designation Area of Work Allocated 1. Commissioner (GST) Notifying jurisdiction of formations of GST; All CGST Act related work except in respect of Chapter V (Input Tax Credit), Chapter XIV (Inspection, Search, Seizure and Arrest), Chapter XVII (Advance Ruling), Chapter XVIII (Appeals & Revision), Chapter XIX (Offences & Penalties), and Chapter XX (Transitional Provisions); All IGST Act related work except in respect of Chapter V (Place of supply). 2. Commissioner (Service Tax) All IGST Act related work, in respect of Chapter V (Place of supply). 3. Commissioner (Central Excise) All CGST Act related work in respect of Chapter V (Input Tax ....

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....n CBEC website & enclosed herewith) asking the field formations to take all necessary steps to defend GST Council along with UoI & Others in cases before the Hon'ble High Court(s). The said Instruction should be scrupulously followed; f. Providing all necessary and timely assistance to the Government Counsels - CBEC has issued Instruction of even no. dated 9-11-2017 (Copy available on CBEC website and enclosed herewith) directing all the field formations to provide all necessary and timely assistance to the Government Counsel in order to efficaciously defend the interest of Government before the Hon'ble High Court(s). Further all efforts should be made to engage senior government counsels to defend GST related cases; g. Co....