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MISCELLANEOUS PROVISIONS OF REVISED GST LAW

MISCELLANEOUS PROVISIONS OF REVISED GST LAW:-

GST DAILY DOSE OF UPDATION
 
MISCELLANEOUS PROVISIONS OF REVISED GST LAW:-
 
In this update, we seek to discuss certain miscellaneous provisions of the revised GST Law and their implications in context of laws presently in force.
 
A new section 137 has been introduced empowering the Central/State Government to specify special procedures regarding registration, return filing, payment of tax with respect to certain class of taxable persons on recommendation of the GST Council. This new section raises hopes regarding continuation of compounded levy scheme presently in force in Central Excise Laws with respect to  Stainless Steel Patta Pattis.
 
Another new section 143 has been inserted which pertains to taking assistance from an IT Professional during the course of scrutiny or investigation proceedings. This has been done to enable the GST officers to extract information from the computer systems that is of technical nature.
 
Furthermore, section 147 has been amended in the beneficial interest of GST officers. Under the erstwhile GST Law, indemnity was provided against legal proceedings initiated against GST officer for acts done in good faith under the GST Act or Rules. Now, the revised GST law seeks to provide indemnity against both legal and departmental proceedings that are initiated against the GST officer for acts done in good faith under the GST Act or Rules. This provision is beneficial for GST officers as they will be provided immunity from initiation of departmental proceedings as well apart from legal proceedings that can be instituted against them. However, the phrase ‘acts done in good faith’ is a subjective and will have to be determined on case to case. Nonetheless, it appears that the provision has been imported from section 155 of the Customs Act, 1962 which provides protection to Customs Officers against prosecution or legal proceedings that may be initiated against them for anything done in good faith. However, the revised GST Law is a step ahead and provides immunity even against departmental proceedings which will be welcomed by the GST officers.
 
Another important addition that has been made is in the section 154 pertaining to power of Central or State Government to make rules. The sub-section (2)(xivi) empowers to make rules for providing manner of conduct of audit of registered taxable person under Chapter XVI. This has been done to provide necessary safeguard against the provision of audit by departmental officers which has been a matter of dispute in Service Tax Laws. The Delhi High Court has twice concluded that no audits can be conducted by the departmental officers in the following cases:-

·        TRAVELITE (INDIA) VERSUS UNION OF INDIA [2014 (35) S.T.R. 653 (DEL)]

·        MEGA CABS PVT. LTD. VERSUS UNION OF INDIA [2016 (43) S.T.R. 67 (DEL)]
 
Although, the above decisions have been further appealed to the Supreme Court but it appears that the government wants to ensure that there is no such litigation in the GST regime.
 
 
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