Small Scale Ice Cream Manufacturer Association (Reg. ) Through Vice President, West Patel Nagar, New Delhi vs Union of India, Through its Secretary, Ministry of Finance, New Delhi

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2024 Supreme(Chh) 269

RAKESH MOHAN PANDEY
Small Scale Ice Cream Manufacturer Association (Reg. ) Through Vice President, West Patel Nagar, New Delhi – Appellant
Versus
Union of India, Through its Secretary, Ministry of Finance, New Delhi – Respondent

Advocates:
Advocate Appeared:
For the Appellant : Mr. A.V. Shridhar, Adv.
For the Respondents: Mr. Ramakant Mishra, Deputy Solicitor General along with Mr. Tushar Dhar Diwan, Central Government Adv.

Headnote: Read headnote

ORDER :

1. The petitioners have filed this petition seeking the following relief(s):-

“10.A That this Hon'ble Court may kindly be pleased to issue an appropriate writ/order/direction thereby directing the respondents to produce the entire records before the Hon'ble Court.

10.B That this Hon'ble Court may kindly be pleased to quash the impugned recommendations of the GST Council being void ab initio.

10.C That this Hon'ble Court may kindly be pleased to strike down the impugned notification no 8/2017- Central Tax dated 27.06.2017 (Annexure P/1) holding it to be ultravires.

10.D Any other relief this Hon'ble Court deems fit and proper may be passed.”

2. Petitioner No. 1 is Small Scale Ice Cream Manufacturer Association and Petitioner No. 2 is its Vice President. It is pleaded in the petition that the petitioners were subjected to various taxes like VAT, Service Tax, Luxury Tax etc., however with the enforcement of the Goods and Service Tax Act (GST), various Central and State Taxes were unified. The main feature of the scheme

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