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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
Dharampal Satyapal Limited – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petitioner challenges gst classification and rate. (Para 2 , 3) |
| 2. court grants interim measures and stays operations. (Para 4 , 5 , 6 , 7) |
JUDGMENT
Heard Shri Rahul Agarwal, learned counsel for the petitioner and Shri Gaurav Mahajan along with Shri Dhananjay Awasthi, learned counsel for the respondents.
2. The instant writ petition has been filed for declaring the decision taken in the GST Council Meeting dated 17.9.2021 and the subsequent clarification contained in the Press Release dated 17.9.2021 classifying "flavoured and coated illaichi" under heading 21:06 and attracting GST at the rate of 18% as also the Circular No. 163/19/2021-GST dated 6.10.2021 in so far as it classified coated illaichi under sub-heading 21:06 of the GST classification of goods to be ultra vires the provision of the CGST Act, 2017. Further prayers for quashing the show cause notice bearing file No.DGGI/INT/INTL/848/2021-Gr.-M-O/oDD-DGGI-RU- Udaipur / 714 dated 2.3.2023 as also the show cause notice bearing file No. DGGI/INT/INTL/848/2021-Gr.-M-O/oDD- DGGI-RU-Udaipur/713 dated 2.3.2023 and restraining the respondent No. 6 i.e. the Addl./Joint Commissioner (Adjudication) CGST, NOIDA from p
Flavoured milk is classified under GST Tariff Heading 0402, not 2202, confirming lower tax rates and quashing previous higher tax assessment.
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 burden of proof lies with the dealer to establish the genuineness of transactions and actual movement of goods for Input Tax Credit claims under GST.
Exporters are entitled to IGST refunds despite claiming higher duty drawback rates, reinforcing the principle of coherent refund applications.
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