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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.R.Swaminathan, K.Rajasekar, JJ
M/s.Omega Traders, Rep.by its Partner, Mr.J.Mohammed Yoosuf – Appellant
Versus
Assistant Commissioner, Office of the Assistant Commissioner of GST & Central Excise – Respondent
| Table of Content |
|---|
| 1. this intra-court appeal is directed against the common order dismissing the writ petition. (Para 1) |
| 2. the appellant processes raw tobacco, seeking reclassification under gst following regulatory bans. (Para 2 , 3 , 4 , 5) |
| 3. legal representatives presented arguments based on historical classification and regulatory compliance. (Para 6 , 7) |
| 4. court reviewed procedural aspects concerning alternative remedies available to the appellant. (Para 8 , 9 , 10 , 11) |
| 5. court ruled on the absence of manufacturing, reaffirming unmanufactured tobacco classification. (Para 12 , 21) |
| 6. final judgment allowed the appeal and set aside previous orders. (Para 22) |
JUDGMENT
(By G.R.SWAMINATHAN, J.)
This intra-court appeal is directed against the common order dated 24.10.2024 dismissing WP(MD)No.5414 of 2021 filed by the appellant herein. The writ petition filed by the appellant was taken up for disposal along with a few more writ petitions and given a common disposal by the learned Single Judge.
2.The appellant is engaged in the tobacco business. Their activity comprises the following : procuring raw tobacco from farmers, processing by drying, stripping and thereafter dipping it in jaggery
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