2021 (6) TMI 78 - HC - GST

The suggestions concerning Central Goods and Services Tax Act, 2017 will be put to the GST Council and Central Board of Indirect Taxes and Customs (CBIC) - Likewise, the suggestions pertaining to the Income Tax Act, 1961 (in short the Act ) will be put to the Central Board of Direct Taxes. List the captioned matters on 01.06.2021.

Summary

Issues Involved:
1. Request for further time to conclude arguments in the captioned matters.
2. Suggestions made by counsels, including amici curiae, to be considered by the concerned authorities.
3. Submission of suggestions regarding CGST Act to GST Council and CBIC, and suggestions regarding the Income Tax Act to Central Board of Direct Taxes.
4. Listing of the captioned matters on 01.06.2021.

Analysis:
1. The judgment begins with the court acknowledging the request for additional time by Mr. N. Venkataraman, learned ASG, to conclude arguments in the ongoing matters.

2. The counsels involved, including amici curiae Mr. Arvind Datar and Mr. Zoheb Hossain, have presented suggestions which Mr. Venkataraman has agreed to have considered by the relevant authorities.

3. The suggestions put forward will be formally submitted to Mr. Venkataraman by the end of the day through email. Specifically, suggestions related to the Central Goods and Services Tax Act, 2017, will be directed to the GST Council and Central Board of Indirect Taxes and Customs. Similarly, recommendations concerning the Income Tax Act, 1961, will be forwarded to the Central Board of Direct Taxes for review and consideration.

4. As a result of the discussions and actions taken, the court orders the captioned matters to be listed on 01.06.2021 for further proceedings, indicating a continuation of the legal process in the case.