1. A number of writ Petitions/ PILS are being filed in Hon’ble Supreme Court/ High Courts challenging various aspects of GST law.

2. Dept of Revenue has issued master instructions vide letter F.No. S-29012/12/2017 dated 14th August, 2019 on defense against writ petitions / PILs relating to GST to all States as well as Central GST formations to comply with for efficaciously defending the interest of government before the court(s).

3. Earlier Instructions

i. M.F. (D.R.) (State Taxes Division) Instruction No. S- 29012/12/2017-ST-1- DoR dated 27-11-2017;

ii. C.B.I. & C. Instructions F. No. 275/15/2018-CX.8A, dated 4-7- 2018 and F.No. 280/05/2018-CX. 8A, dated 23-5-2018

iii. Member (Legal), CBEC’s D.O.Letter F. No 275/ 65/ 2013-CX.8A dated 5th September, 2017

iv. Letter F. No 275/ 65/ 2013-CX.8A dated 19th June, 2015 from OSD(Legal)- “authorization” of the Commissioners to represent  the Union of India and Others in matters before the High Court

v. Letter F.No.280/26/2018-CX.8A dated 23rd October, 2018– Defence on behalf of National Anti-Profiteering Authority (GST), New Delhi before Hon’ble Courts

4. Nodal cells are created in CBIC to effectively coordinate and monitor all cases before Hon’ble High Courts and Supreme Courts

5. Issuance of Unique Index Number – Commissioner (Legal)/Commissioner (DLA), CBEC will assign a unique Index Number to all High Court(s)/Supreme Court cases respectively, filed under GST regime, which will remain unchanged and may be used for all future references/correspondences.

6. Issuance of Authorisation to defend UoI, States & other respondent(s) – To defend UoI and other Central Government respondents in GST related matters before the High Court(s), Commissioner (Legal), CBIC will issue Authorisation in favour of  the jurisdictional Principal Commissioner/Commissioner..

7. 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.

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 Credit) and Chapter XX (Transitional Provisions).
4. Commissioner  (Inv- GST) All CGST Act related work in respect of Chapter XIV (Inspection, Search, Seizure and Arrest) and Chapter XIX (Offences & Penalties).
5. Commissioner (Legal) All CGST Act related work in respect of Chapter XVII (Advance Ruling) and Chapter XVIII Appeals & Revision (Only in respect of HC & SC).
6. Commissioner  (IT & Compliance Verification)/   Member (IT) Coordination with GSTN.
7. Joint Secretary (Review) All CGST Act related work in respect of Chapter XVIII-Appeals and Revision (Except HC & SC).
8. Commissioner (Customs & EP) GST related Customs Work
9. Joint Secretary (Customs) Work related to IGST Customs Interface
10. Commissioner (PAC) Audit related work in GST by CAG
11. Joint  Secretary (Drawback) GST related work pertaining to Drawback and Export Promotion Schemes
12. Joint Secretary (TRU-I) Matters pertaining to tax rate on goods
13. Joint Secretary TRU-II Matters pertaining to tax rate on services
14. Joint  Secretary (Revenue),       Department of Revenue Work related to Constitution amendment act, GST (Compensation to States) Act, UTGST Act, Compensation Cess and erstwhile Central Sales Tax Act.

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June 2021