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GST - The New Law ?

GST might not retain status of ‘New Law’ for long. Till now, we have seen plenty of judgments from various courts in favour of taxpayers wherein directions have been issued to GST department to allow the claim of taxpayers considering the fact that GST is a new law and department should allow taxpayers to adapt with the new law.

But taxpayers should be ready for the proposition where the above plea might not sustain for long. In July 2020, GST has turned 3 in age and courts would also start expecting taxpayers to learn and adapt with the compliances under new law.

It’s true that frequent changes in forms, compliances and due dates and technical glitches on GST portal have played a crucial role in non-compliance or late compliance by taxpayers. However on the other hand, there are number of taxpayers who do not take GST compliances seriously and does not file their returns regularly.

We have also seen various instances where courts have rejected the petitions of taxpayers challenging the different provisions of GST Law. Few such examples are below.

Gujarat High Court rejected the writ petition challanging the legal validity of Rule 142(1)(a) of CGST Rules and denied to declare the same as ultra vires. [2020 (6) TR 2606]

Gujarat High Court rejected the writ petition challanging the legal validity of intimation issued in Form GST DRC-01A under section 74(5) of CGST Act. [2020 (7) TR 2698]

Madhya Pradesh High Court dismissed the petition of petitioner seeking a direction to be issued to GST department to conduct the search operations in the presence of advocate of petitioner. [2020 (7) TR 2630]

We expect that in future, courts might also not be inclined to accept the contention of taxpayers of GST being a new law for too long. Therefore we advise taxpayers and professionals to adapt with the new law and take better control over their GST compliances to save.