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BHARGAV D. KARIA, NIRAL R. MEHTA
Novozymes South Asia Pvt Ltd – Appellant
Versus
Joint Commissioner Of State Goods And Services Tax – Respondent
ORDER :
Bhargav D. Karia, J.
1. Heard learned advocate Mr.Anand Nainawati for the petitioner and learned Assistant Government Pleader Mr.Raj Tanna for the respondent no.1 and learned advocate Ms.Hetvi Sancheti for respondent no.3.
2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
(b) That this Hon’ble Court be pleased to issue a writ of mandamus or any other writ order or direction under Article 226 of the Constitution of India to determine the classification of the products in question “RhizoMyx” and “RhizoMyco” under Chapter Heading 3101 at Sr.No.182 of Schedule-I of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as "All goods i.e. animal or vegetable fertilisers or organic fertiliser"
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