Regarding coordination with the Central Revenue Department/CBIC for effective defence (effective representation) in GST-related writ petitions/public interest litigations

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....#2344;्या० कार्य इलाहाबाद/लखनऊ) समस्त जोनल एडीशनल कमिश्नर ग्रेड-1, एडीशनल कमिश्नर ग्रेड-2 (वि०अनु०शा०), ज्वाइण्ट कमिश्नर (कार्यपालक/कार्पोरेट सर्किल/वि0अनु०शा), वाणिज्य कर, उत्तर प्रदेश। विषय :- जी0एस0टी0 से सम्बन&#2381....

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.... may be considered before filing any affidavit before the Hon'ble Court, if any." उक्त के सम्बन्ध में निम्न निर्देश दिए जाते हैं- (i) जी0एस0टी0 से सम्बन्धित ऐसी रिट याचिकाएं, जिनमें केन्द्रीय अधिनियम/नियमावली/विज्ञप्तियों को चुनौती दी गयी है, किन्तु भारत सरकार/केन्द्रीय र&#2366....

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....51;रेक्टरेट ऑफ लीगल अफेयर्स) को उपलब्ध कराया जाए। कृपया तद्नुरूप कार्यवाही सुनिश्चित करें। संलग्नक :- उपरोक्तानुसार। भवदीया, (अमृता सोनी) कमिश्नर, वाणिज्य कर उत्तर प्रदेश, लखनऊ। (As translated by google translator) Letter No. GST/2020-21/2021014/241/Commercial Tax Office of Commercial Tax Commissioner, Uttar Pradesh ....

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.... shall be provided to the Commissioner (Directorate of Legal Affairs) through the Litigation Section, Headquarters. Kindly ensure necessary action accordingly. Enclosure: As above. Yours faithfully, (Amrita Soni) Commissioner, Commercial Tax Uttar Pradesh, Lucknow. ============= Document 1 MOST IMMEDIATE S-29012/12/2017-ST-1-DoR Government of India Ministry of Finance Department of Revenue (State Taxes-I Section) ***** DC (GST) 1. JC (GST) North Block, New Delhi Dated - August 174 , 2020 To, 1. All the Chief Secretaries of States & Union Territories, Secretary (Finance/Taxation), Commissioner (Commercial Taxes) of the States; 2. All' Principal Chief Commissioners/Chief Commissioners of Customs, GST & CX; 3. All Principal Director Generals/Director Generals of Customs, GST & CX; Subject: Addendum to Master Instructions dated 14.08.2019 on Defence against Writ Petitions / PILs relating to GST - reg. Sir, I am directed to refer to subject cited above and to say that to ensure efficacious defence pertaining to GST related petitions, specifically wherein Union of India/Department of Revenue/CBIC has not been made as respondents. Th....

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....T & CX; 3. All Principal Director Generals/ Director 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) 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). In order to obviate any confusion amongst the field formations and to efficaciously defend the interest of government before the Hon'ble High Court (s), you are requested to direct the formations under your jurisdiction to comply with the following directions a. Nodal Cell under CBEC - Nodal Cell.headed by Commissioner (Legal), CBEC has been created in order to effectively coordinate and monitor the all GST related cases filed/ pending before....

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....s also stated that CBEC will not issue authorization for GSTN as it is a Private Limited Company: d. Policy Comments on the impugned issue- To ensure uniformity of views in all cases filed before the High Court (s) under the GST regime filed across the country, it is desirable that comments should be sought directly from the concerned Wing of the Department as per Table below. It is expected that the authorized Principal Commissioner/ Commissioner will carefully examine the petition and send a self-contained reference directly to the concerned wing as per Table below, under intimation to Commissioner (Legal), CBEC, clearly pointing out the exact policy issue (s) on which the comments are required. The authorized Principal Commissioner/ Commissioner should not mechanically forward the petition for para-wise comments, The mandate of the concerned Wing of the CBEC/ Department of Revenue/ GST Council, is to give inputs on the specific policy issue(s). The subject-wise concerned Policy Wing of the CBEC / Deptt, of Revenue are as follows: SI. No. Designation Area of Work Allocated 1. Commissioner (GST) ® Notifying jurisdiction of formations of GST; All CGST Act related work e....

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....ng with Uol & 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 09.11.2017 (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. Coordination with State Governments- CBEC has issued Instruction of even no. dated 09.10.2017 (Copy available on CBEC website and enclosed herewith) emphasizing that both the Centre and States should take a uniform stand in GST related petitions before the High Court (s) so as to obviate any contradictory orders or judgments. The said Instruction should also be scrupulously followed; h. Filing of Additional Affidavits pursuant to GST Council decisions and the respective Notifications- GST. Council in its recent meetings have taken a number of decisions so as to rationa....

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....r CENTRAL BOARD OF EXCISE & CUSTOMS NORTH BLOCK, NEW DELHI.11OUCT Tele : +91-11-23082568.Fax : +91-11-23092308 September. 2017 D.O F.No.275/65/2013-CX.SA SUB: Defence against Writ Petitions/PI& relating to OST- reg. My dear Colleagues After the implementation of GST, wef. from I" July, 2017. a member of Writ Petitions'ils are being filed in various High Courts challenging or seeking clarification on Luigis aspects of GST Law and rate of tax on soive products, As GST is of iss inceptum ange, It is important to defend the issues effectively to defend the interest of Government. 2. . . Biard has already issued fustructions of even ne. dared 19.06.2015 and 08.41.2015 3 Copy Available on CHEC website) giving procedural clarificatipos in respect of the issues colating tw Authorization of the Commissioners to represent Linion of India and cahers in matters before the fish Coun, h is requested to direct all the formations uoder your urisdiction to comply with the raid inisinictions, 3. Finher, all Principal Chief Commissioners Chef Commissionerx are revusted to Beep a special watch on the petitions being filed especially those relating to GST at the thon ble High Couns on th....