Court
C.2 Provisional Attachment
C.3 Delegation of authority under CGST Act
D Analysis
Signature Not Verified
Digitally signed by
E Summary of findings ... Services Tax Act, 20178. This was through a search and seizure under
Section 67 of the HPGST Act and CGST Act. The partners
CGST Act 2017”;
(xi) Section 5(3) of the IGST Act and Section 9(3) of the CGST Act permit the
Government, on the recommendation ... Finance Act 1994. Thus, the notification is ultra
vires the Act;
(xii) The scheme of IGST Act does not envisage a person other than
Rule 89(5) of CGST Rules in exercise of the rule-making
power under Section 164 of the CGST Act .................................................... 115
G.2 The vires ... rules. Though, the CGST Rules have been laid before Parliament, any part
which is ultra vires the CGST Act is liable to be struck down
CGST
Act, 2017 '). The Petitioners were registered under erstwhile Punjab VAT
Act, 2005 or Haryana VAT Act, 2003 and/or Central Excise Act ... registered with tax authorities under Central Excise Act, Finance Act, 1994
(Service Tax) and/or State VAT Act and Respondent-department has
complete record
Central Goods & Services Tax Act, 2017 (for short "the
CGST Act ") amidst lot of hue and cry at the instance ... Services Tax Act,
2017 (hereinafter referred to as "the CGST Act ") and
other relevant statutes. It was submitted that the
goods in question
CGST Act is pari materia to Section 83 of the
State GST Act. Section 167 of the CGST Act with regard to the
delegation ... Act and
the CGST would indicate that there is a vast difference between the two.
Section 168(2) of the CGST Act clarifies that
Department (CGST
Department) on 7-7-2020, while their formal arrest was shown on 8-
7-2020 under Section 69 of the CGST Act ... Commissioner of CGST himself with application of
mind.
18
32. That all the offences under the CGST Act are
compoundable under Section
amended Act or repealed Acts and such
proceedings shall be continued under the said amended Act or
repealed Acts as if this Act ... enforcement
of the CGST Act . Secondly, even this Amendment of the Finance Act, 1994
(by Section 173 of the CGST Act) saves what was otherwise
CGST Act ”) and
Integrated Goods and Services Tax Act, 2017 (hereinafter
referred to as “the IGST Act ”) were enacted by the
Parliament and various States ... accrued or incurred under the amended Act or
repealed Acts or orders under such repealed or amended
Acts. However, the proviso thereto is clear
provisions of the CGST Act , the 49
Code of Criminal Procedure Code,1973,Financ
Act,1994 and the Central Excise Act,1944
(c)Preliminary objection ... Section 69 of the CGST are neither connected
nor dependent upon the provisions of the
Section 132 of the CGST Act and hence
