Defence with Revenue Department against WPs/PILs relating to GST

• A number of writ Petitions/ PILS are being filed in Hon’ble Supreme Court/ High Courts challenging various aspects of GST law.

• Dept of Revenue has issued master instructions vide letter F.No. S-29012/12/2017 dated 14th August, 2019 on defense
against writ petitions / PILs relating to GST to all States as well as Central GST formations to comply with for efficaciously defending the interest of government before the court(s).

• Earlier Instructions

• M.F. (D.R.) (State Taxes Division) Instruction No. S29012/12/2017-ST-1- DoR dated 27-11-2017;

• C.B.I. & C. Instructions F. No. 275/15/2018-CX.8A, dated 4-7-2018 and F.No. 280/05/2018-CX. 8A, dated 23-5-2018

• Member (Legal), CBEC’s D.O.Letter F. No 275/ 65/ 2013-CX.8A dated 5th September, 2017

• Letter F. No 275/ 65/ 2013-CX.8A dated 19th June, 2015 from OSD(Legal)- “authorization” of the Commissioners to represent the Union of India and Others in matters before the High Court

• Letter F.No.280/26/2018-CX.8A dated 23rd October, 2018- Defence on behalf of National Anti-Profiteering Authority (GST), New Delhi before Hon’ble Courts

• Nodal cells are created in CBIC to effectively coordinate and monitor all cases before Hon’ble High Courts and Supreme Courts

• Issuance of Unique Index Number – Commissioner (Legal)/Commissioner (DLA), CBEC will assign a unique Index
Number to all High Court(s)/Supreme Court cases respectively, filed under GST regime, which will remain unchanged and may be used for all future references/correspondences.

• Issuance of Authorisation to defend UoI, States & other respondent(s) – To defend UoI and other Central Government respondents in GST related matters before the High Court(s), Commissioner (Legal), CBIC will issue Authorisation in favour of the jurisdictional Principal Commissioner/Commissioner.

• Policy Comments on the impugned issue – To ensure uniformity of views in all cases filed before the High Court(s) under the GST regime filed across the country, it is desirable that comments should be sought directly from the concerned Wing of the Department as per Table below.

Defence with Revenue Department against WPs/PILs relating to GST

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