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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
M/s.United Breweries Limited – Appellant
Versus
The Joint Commissioner – Respondent
| Table of Content |
|---|
| 1. petitioner's appeal against gst order (Para 1 , 2) |
| 2. original authority's rejection of refund claims (Para 3 , 4) |
| 3. petitioner's understanding of gst obligations (Para 5 , 6 , 7 , 8 , 9) |
| 4. government's notification on liquor license (Para 10 , 11 , 12) |
| 5. mistaken payment of gst by petitioner (Para 13 , 14 , 15) |
| 6. respondent's arguments against petitioner's claims (Para 16 , 17 , 18 , 19 , 20 , 21) |
| 7. court's examination of gst supply classifications (Para 22 , 23 , 24) |
| 8. legal definitions and implications of supply (Para 25 , 26 , 27 , 28 , 29 , 30) |
| 9. definition of 'label' under various laws (Para 31 , 32 , 33 , 34 , 35 , 36) |
| 10. court's finding on supply nature (Para 37 , 38 , 39 , 40 , 41 , 42) |
| 11. non-composite nature of supply (Para 43 , 44 , 45 , 46 , 47) |
| 12. court's conclusion on supply definitions (Para 48 , 49 , 50) |
| 13. petitioner's right to claim refund (Para 51 , 52 , 53) |
| 14. final order of the court (Para 54) |
ORDER
The petitioner is before this Court against the Impugned Order-in-Appeal No.03/2021 dated 21.01.2020 passed by the 1st respondent Joint Commissioner of GST & CE (Appeals II).
2. By the said Impugned Order-in-Appeal dated 21.01.2021, the 1st respon
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