The Central Board of Excise and Customs (CBEC) has instructed its officials to file Special Leave Petitions (SLPs) against the orders of the various High Courts staying of tax collection under the newly implemented Goods and Services Tax (GST) regime.
After the implementation of GST w.e.f. from 1st July, 2017, a number of Writ Petitions/PILs have being filed in various High Courts challenging or seeking clarification on various aspects of GST Law & rate of tax on some products. Recently a High Court in few cases relating to GST, has granted interim relief by directing that no coercive steps would be taken to recover tax or credit, pending the outcome of the petition filed.
“As GST is at its inception stage, it is important to defend the issues effectively to defend the interest of Government,” the Board said in a circular issued on Monday.
“Where the levy of GST has been questioned or stayed, irrespective of the fact that matter is still pending before the High Court, the same needs to be challenged by way of filing of a SLP before the Supreme Court. A self-contained proposal, after thoroughly examining the impugned High Court order, may be sent as expeditiously as possible, to Commissioner (Legal), CBEC, as per the extant instructions,” it said.
Recently, the Delhi High Court and other Courts had directed the GST department to not take any coercive measures against the traders in the matters of advocates not registered with the GST, Gold Dore Bar importers, GST Compensation Cess etc.
Read the full text of the Instruction below.
