F. No. 275/11/2017-CX.8A

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Legal Cell)

‘C’ Wing, 5th Floor, HUDCO-VISHALA Building

Bhikaji Cama Place, R.K. Puram,

New Delhi-66: dated the 18.09.2017



1.  All Principal Chief Commissioners/ Chief Commissioners of Customs, GST & CX;

2.  All Director Generals of Customs, GST & CX;

3. <[email protected]></[email protected]>

Sub: – Filing of Special Leave Petition against Orders of Hon’ble High Courts staying Collection of Tax under GST- reg.


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.

2.  The Supreme Court over the years through various judgments has defined the scope of the SLP jurisdiction. The Apex Court allows SLP only when there is a substantial question of law of general or public importance is involved or there is manifest injustice resulting from the impugned order or judgment. No right of appeal is conferred upon any party but only a discretion is vested in the Supreme Court to interfere by granting leave to an applicant to enter in its appellate jurisdiction not open otherwise and as of right. The Board vide Instruction F. No. 276/72/2016-CX.8A dated 18.07.2016 (Copy available on CBEC website) had discussed as to the conditions under which SLP can be filed before the Apex Court.

3.  Principally, all orders/judgments, whether interim or final, are appealable. 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.

4.  Attention is also invited to Member (Legal) D.O. F. No. 275/65/2013-CX.8A dated 05.09.2017 (Copy available on CBEC website), wherein all the Principal Chief Commissioners/ Chief commissioners and Principal Director Generals / Director Generals have been requested to take all measures necessary to efficaciously defend all matters and in particular GST related petitions in High Courts under their respective jurisdiction.

5.  This issues with the approval of the Chairman (CBEC).

Yours faithfully

(Harsh Vardhan)

Senior Analyst

Tel: 011-26195405

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  1. Lina says:

    I request supreme court to put stay on GST (for life time) immediately and ask Mr. Modi to opologise the nation for demonetisation, pay the compensation to people died, stopped their marrigage etc
    It only happen in India.These is silly things.
    Modi Govt. 100 % failed and incapable to rule the country.
    95% of ministers are illiterate ,and sadhus are ruling the nation.
    All schemes issued by PM are are ilusionary and not fact.
    Failure of Demonetisation,failure of DIGITAL payment,failure of GST how much I wiil count ?
    Modiji pl do not burry the hole country live by impose any thing against the public will, whole People of this country is survives by private sector and not Government
    people of India will throw the BJP out in next elections.
    Premature baby of 15 days i.e. G.S.T. is delivered.
    Narendra modi declared a war ,without weapons to its army.
    This GST is cracking down day by day will vanished in coming days
    If Narendra Modi can impose Demonetisation ,GST being a centre head than how court can interfere in the matter of west bengal CM where Mamata Benerjee put restrictions on Visarjan
    she is head of the state and responsible for the same.
    Court should look there own crore of pending cases rather than interfere in social matter like Helmat ,Height of Ganpati Idol, Height of Dahi Handi

    People are very unhappy with working way of Government. Government should 1st rectify all defect rather to penalize innocent and honest tax payers.

  2. Narendranath FCA. LLB says:

    Courts are seen passing indiscriminate orders that donot support national interest and have become deplorable machinery… Advocates need not pay ST /GST but others to pay for it on reverse basis.. This is a useless bunch and courts are supporting it.. In kerala high court press people are not allowed What is this.. What is Bar council of india useless regulatory doing there.. Pathetic state our judiciary needs correction..

  3. Tarunkumar D Trivedi says:

    Government learn lesson only after after passing stricture. Writ is filed almost in all States shows Government failure to implement GST in proper way. People happy with GST but very unhappy with working way of Government. Government should 1st rectify all defect rather to penalize innocent and honest tax payers.

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