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BHARGAV D. KARIA, NIRAL R. MEHTA
Vimal Agro Products Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Uchit Sheth for the petitioners and learned advocate Ms. Hetvi Sancheti for the respondents.
2. Both these petitions are preferred with a common issue challenging the notice issued by the respondent authority and therefore, the prayers made therein are also common.
3. Both these petitions were heard analogously and are being disposed of by this common judgment and order.
4. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of Rule for the respondents.
5. Having regard to the controversy in narrow compass, both the petitions are taken up for hearing. For the sake of convenience, Special Civil Application No. 21700 of 2022 is treated as the lead matter.
6. The petitioner supplies “mango pulp” to 100% Export Oriented Unit which further exports such pulp outside the country after minor processing/re-packing.
7. The petitioners are duly registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short, “the GST Act”). When the GST regime was implemented with effect from 1st July 2017, fresh mangoes were listed in the exemption Notification No. 2/2017, while dried mangoes
The central legal point established in the judgment is the reliance on the recommendation of the GST Council and the clarification provided in the circular to determine the applicable GST rate for Ma....
The main legal point established is that the Circular clarified the GST rate for mango pulp as 12%, and the Court upheld the applicability of this rate based on the explicit mention in the Circular a....
Where a statute contains both a general provision as well as a specific provision, latter must prevail.
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Exemption notification under Customs law must be interpreted literally, allowing duty exemption for crude palm oil based solely on acid value of 4 or more without imposing an upper limit.
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