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contention of the petitioner that decision to implement the GST Act from 1.7.2017 is without authority of law lacks substance.

Shanti Prime Publication Pvt. Ltd.

Implementation of GST — The decision of respondent to implement Goods and Services Tax ('GST' for short) with effect from 1.7.2017 is subject matter of challenge in this petition on the following grounds: (i) That implementation is without parliamentary sanction and implementation in midst of the financial year, is not valid; (ii) That the preparations are not well to adopt the new system as the rates of CGST done recently just a week back for which many representation from the public are not yet replied/rectified; (iii) That the States / UTs many are not yet decided, not made laws and not declared their proposed rates, not prepared well for smooth implementations; (iv) That the compensation for the first quarter of the financial year not paid apart from the arrears of many aids/schemes/sharing and the states & UTs will become financially critical and unstable. The petitioner has expressed his concerns in the matter of implementation of acts and extent of implementation of SGST in its model form across the country by States and Union Territories. Petitioner expressed the doubt as to whether Acts in their current form will be effective in reducing the regulatory and administrative hurdles. He, therefore, submitted that in the circumstances it is advisable to make an automatic software interfaced with the Trade Tax Automated Bank Account (TTABA) and suggested such other measures for effective implementation of GST. Petitioner, thus, prayed that implementation of GST be deferred till all legal flaws are removed, and/or till full decision of final rates for all items including State surcharge items preparation is done by all India states and Union Territories. While dismissing the PIL Bombay High Court held that:—We have perused the petition and the written submissions submitted by the learned ASG. In our view, petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy and collection of taxes on goods and services has sanction of law. That from written submission, it is much evident that all such necessary steps are taken by the respondents to ensure implementation of the GST, as it appears (i) over 65 Lakhs tax-payers have already migrated to GST network and obtained registrations, (ii) the rates and taxes have been notified; (iii) rules have been framed and notified ; (iv) wide publicity is given in public domain; (v) entire machinery has been geared up not only to accept new challenge but to ensure GST is implemented effectively. In view of these facts, we are not inclined to entertain PIL and the same is dismissed. [2017] 49 TUD 414 (BOM)