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2018 (1) TMI 815 - HC - GSTImproper implementation of Integrated Goods and Services Tax Act (IGST) and the Central Goods and Services Tax Act (CGST) - increasing the flying squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills - Held that - Government has issued Notification No. 27/2017-Central Tax, New Delhi, dated 30. 08. 2017 - the counter-affidavit of the second respondent has answered the prayer Nos. (a) to (d) and in the light of the stand taken by the petitioner, this Court directed him to submit his response to the Notification, dated 30. 08. 2006 - Writ Petition is closed
Issues:
Improper implementation of Integrated Goods and Services Tax Act and Central Goods and Services Tax Act. Analysis: The petitioner was aggrieved by the improper implementation of the Integrated Goods and Services Tax Act and the Central Goods and Services Tax Act, passed in 2017. The writ petition was entertained on 28.08.2017, and the learned Additional Government Pleader accepted notice on behalf of the fifth respondent and undertook to file a counter-affidavit. When the matter was listed on 12.12.2017, the Commissioner, Central GST and Central Excise, Madurai, filed a counter-affidavit stating that the petitioner's prayers (a) to (d) had been complied with, except for prayer (d) regarding increasing the flying squad to monitor the movement of goods and E-Way Bills. The petitioner informed the Court that prayer (d) had not been properly addressed by the Union of India. The Court directed the petitioner to review Notification No. 27/2017-Central Tax, New Delhi, dated 30.08.2017 and submit a response, listing the matter for 03.01.2018. The petitioner argued that the notification addressed prayer (d) as well, and requested the concerned respondent to comply with the terms of the notification. The Standing Counsel for the second respondent referred to Section 138B of the Central Goods and Services Tax Rules, 2017, which authorizes the interception of conveyances to verify e-way bills for the movement of goods. The Court carefully considered the submissions and the materials on record. Section 138B of the Central Goods and Services Tax Rules, 2017, empowers the Commissioner to intercept conveyances to verify e-way bills for both inter-State and intra-State movement of goods. The physical verification of conveyances can be carried out by the proper officer as authorized by the Commissioner. The Court's previous order dated 12.12.2017 noted that the prayers (a) to (d) had been addressed by the second respondent, except for prayer (d) regarding the flying squad. The Court found that the provision under Section 138B adequately protected the revenue's interest, and no further orders were deemed necessary in the writ petition. Consequently, the writ petition was closed, and the order passed on 12.12.2017 formed a part of the final order, with no costs imposed.
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