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

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....Customs) Legal Cell Wing 5 'C' HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram New Delhi, the 27th October'2020 To, All Principal Chief Commissioners/ Chief Commissioners of Central Tax & Customs All Principal Director Generals/ Director Generals of Central Tax & Customs [email protected] Sir/Madam, Sub : Residual action by CGST Commissionerates in respect of the advers....

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....terms of DoR Master Instructions dated 14.08.2019, as amended from time to time. 3. The said authorization does not cease to exist at the disposal of the Petition by the High Court. Rather, remedial judicial action, for protection of the interests of Revenue continue to rest with the authorized Commissionerate. Infact, Board has been processing SLP proposals and filing SLPs pertaining to the orde....

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.... Petition/Writ Appeal/ SLP, as the case may be, to safeguard the interests of Revenue. 5. Further, it has been observed that in some cases, Union of India/Department of Revenue/ CBIC has not been made as respondents, even though some central legislation/ delegated legislation is under challenge. At the outset, such practice is against the Principles of Natural justice as Union should be made a Re....