25 July 2017 03:20PM
The Petition challenged the rules on the basis that there is no corresponding provision or machinery in the system to implement the rule, thus making is impracticable. The earlier Notification stood for the exemption of liability of lawyers/Firms in respect of all services provided by them to clients and only the client was to pay on the reverse-charge basis. He points out the technical disparities between the wordings used in the subsequent Notifications, in effect limiting the exemption only to representational services rendered by lawyers to clients. an additional difficulty pointed out by him is that the Finance Act had earlier required lawyers to register as service-providers, but the subsequent change of bringing it under the reverse-charge category did not bring with it any provision for de-registration.
The number of confusions raised by the apparently contradictory provisions on the earlier and current schemes, and the various Notifications under GST, led the Delhi High Court to clarify in its order that no coercive action should be taken against any lawyer or law firms for non-compliance with any legal requirement under the CGST Act, the IGST Act or the DGST Act till a clarification is issued by the Central Government and the GNCTD and till further orders in that regard by this Court. The Court also stated that if an appropriate clarification is not able to be issued by the Govt by the next date, the Court will proceed to consider passing appropriate interim directions.
For further details and full judgment, subscribe to the Legal Resolved Repository Google Drive by sending a request by E-Mail to firstname.lastname@example.org.
10 August 2017 10 29 AM
The implementation of GST as the sole indirect tax in place of the earlier multiple taxation legislations has reasonably raised a probability of States losing a part of their revenue from tax, in response to which the Centre has enacted the Compensation to States Act along with the principal Acts o
25 July 2017 03 20 PM
GST has been here for barely a month and it has already been dragged to Court by a lawyer in Delhi challenging the Govt Notifications imposing GST on the services of lawyers. The petition was filed by Mr. J K Mittal citing that these Notifications will have adverse consequences on lawyers in general
17 July 2017 10 39 AM
Goods and Services Tax (GST) has now become a household term and everyone everywhere seems to be concerned with the latest news and press releases and developments, irrespective of whether they are direct stakeholders or not. Producers, Service providers, consumers, officials, and every member of th
05 July 2017 10 21 AM
GST has been in the limelight ever since it was proposed and it has more been so in the past few months. Recently on the midnight of June 30th, India’s most celebrated and most anticipated economic reform of the century finally rolled out at the famous Central Hall of the Parliament which hosted t
01 July 2017 02 00 PM
Whereas it has been ubiquitously accepted and stated that the new scheme under GST will replace the multiple taxation system currently in place in India, it has also been realized that the new system would also be implemented on a tier-based manner, where the Centre and State will both replace their
30 June 2017 03 47 PM
The Goods and Services Tax is almost here, and all businesses are eager to make out its implications on their trade and potential profits/loss. The term GST has now become ubiquitous, and all related professionals are focusing on the same to come up with as many sensible speculations and forecasts a
29 June 2017 02 33 PM
The entire taxation system followed in India is soon to be transformed by the imposition of the Goods and Services Tax, which purports to replace all the indirect taxes in on sweep, making it the central point of much upheaval of concerns from lawyers, businessmen, CA professionals, academicians, et
Popular Lawyers in India