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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Dodla Dairy Limited – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. relief sought by petitioner in writ petition. (Para 1 , 2) |
| 2. adjudication process against petitioner initiated. (Para 3 , 4 , 5) |
| 3. classification of flavoured milk analyzed. (Para 6) |
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition petitioner seeks the following reliefs:
(a) Issue a writ of Certiorari, or such other Writ, Order or direction in the nature of a writ of certiorari, quashing the order of Respondent No.2 in Order in Appeal No. MYS-SPP-ADC/JC(A)-037-2022-23-GST dt.25.7.22 (Annexure P), as being arbitrary, illegal, against judicial discipline, as being opposed to orders of Honourable Supreme Court and Honourable High Courts;
(b) Issue a writ of Mandamus to declare that flavoured milk merits classification under GST Tariff Heading 0402 and accordingly be subject to GST @ 5% (2.5% CGST and 2.5% SGST)
(c) Issue a writ of Mandamus or such other Writ, Order or direction, as this Honourable Court may deem fit, consequently, directing Respondent No.3 to refund Rs.72,95,235/-, paid by the Petitioner vide DRC 03 Challans dt.21.12.21 (Annexure M1, M2 and M3), against illegal demand made by Respondent No.3 and confirmed by Respondent No.2;
(d) To pass such other orders, di
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