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TMI Blog2017 (7) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... cepts notice on behalf of Govt. of NCT of Delhi (GNCTD) (Respondent No. 2). 2. Notice will issue to Respondent No.3 i.e. the Goods and Service Tax Council (GST Council) through its Secretary. Petitioner is permitted to additionally serve the notice dasti on the Secretary to the GST Council. 3. This petition is by J. K. Mittal & Company, which is a proprietary concern of which Mr. J. K. Mittal, Advocate, who appears in person, is the Sole Proprietor. The Petitioner states that he provides legal services including consultancy, opinion, drafting, appearances before Courts etc. Mr. Mittal states that although he has an office only in Delhi, he represents his clients throughout the country before various High Courts and Tribunals outside Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person registered under the CGST Act, IGST Act or DGST Act in respect of goods supplied and services received by such person from a person who has not been so registered. Mr Mittal submits that this provision lacks a proper corresponding machinery provision to facilitate its implementation, and is therefore ultra vires the statute. According to him this provision is incapable of being complied with and is bound to cause undue hardship to the persons registered under the aforementioned three statutes. 6. In addition the above main points of challenge, in support of his plea for urgent interim relief Mr Mittal submits that under Article 279 A of the Constitution of India, the GST Council is a constitutional body. Article 279 A (4) (c) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information and will be given effect to through gazette notifications which shall have force of law. S.No. Service Provider of service Percentage of service tax payable by Service Provider Recipient of Service Percentage service tax payable by any person other Service Provider 3 Services provided or agreed to be provided by an individual advocate or firm of advocates by way of all legal services directly or indirectly An individual advocate or firm of advocates Nil Any business entity 100% 7. In contrast, Notification No.13/2017-Central Tax (Rate), dated 28th June, 2017 in relation to the above entry reads as under: "GSR...... (E).- In exercise of' the powers conferred by sub-section (3) of section 9 of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal etc. and not to all legal services provided by such legal practitioner or a firm. 9. A further difficulty expressed by Mr. Mittal is that he and certain other lawyers had, in compliance with the provisions of the Finance Act 1994 (FA), got themselves registered way back in 2011 under FA as service providers. After a period of about six months the provision of legal services was notified as being taxable under 'reverse charge' basis. However, there was no provision in the FA to allow for de-registration. Thus Mr Mittal's FA registration continues. Mr. Mittal draws attention to Section 22(2) of the CGST Act, which reads as under:- "22 (2) Every person who, on the day immediately preceding the appointment day, is registered or holds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act and thereby be subject to a whole series of legal obligations including having to pay tax on reverse charge basis under Section 9 (4) of the CGST Act and DGST Act and Section 5(4) of the IGST Act. He states that the prevalent uncertainty is causing great inconvenience to him and other legal practitioners in the matter of receiving and rendering services. 13. Both Mr. Narula, learned counsel appearing on behalf of the Union of India and Mr. Gautam Narayan, learned counsel for the GNCTD seek a short adjournment to take instructions from the respective governments to clarify the legal position in respect of the above impugned notifications. In particular they seek time to obtain a clarification whether all legal services (not restricted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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