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D.O.F.No. 275/65/2013

5th September, 2017

SUB: Defence against Writ Petitions/PILs relating to GST- reg.

My dear Colleague,

After the implementation of GST w.e.f. from 1st July, 2017, a number of Writ Petitions/PILs are being filed in various High Courts challenging or seeking clarification on various aspects of GST Law and rate of tax on some products. As GST is at its inception stage, it is important to defend the issues effectively to defend the interest of Government.

2. Board has already issued Instructions of even no. dated 19.06.2015 and 08.12.2015 (Copy available on CBEC website) giving procedural clarifications in respect of the issues relating to ‘Authorization’ of the Commissioners to represent Union of India and others in matters before the High Court. It is requested to direct all the formations under your jurisdiction to comply with the said Instructions.

3. Further, all Principal Chief Commissioners/Chief Commissioners are requested to keep a special watch on the petitions being filed especially those relating to GST in the Hon’ble High Courts in their jurisdiction and also direct all Principal Commissioners/ Commissioners under their respective jurisdictions for similar close monitoring and liaison with the department! UOI Counsels. If the Union of India and others, are also one of the respondents, necessary authorization will be issued by the Board to Principal Commissioner/ Commissioner and a proposal may be sent to the Commissioner (Legal), CBEC well in time. The Principal Commissioner/ Commissioner in whose favor the authorization is to be issued may also be indicated. Simultaneously, policy comments if any, may be sought directly from the concerned Policy Section of the Board or GST Council, as the case may be. All the petitions filed in the High Courts should be examined carefully and a self-contained reference should be made directly to the Policy Wing/ GST Council clearly pointing out the exact policy issue (s) on which the comments are required.

4. It is expected that Principal Chief Commissioner! Chief Commissioner/ Principal Commissioner/ Commissioner will take all measures necessary to efficaciously defend all matters, and in particular GST related petitions, in High Courts under whose jurisdiction they respectively fall.

With best wishes,

Yours Sincerely

(Ameeta Suri)


1. All the Principal Chief Commissioners/ Chief Commissioners of Customs, CGST and CX;

2. All the Principal Director Generals/ Director Generals under CBEC.

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