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of <h1>GST Circular Invalidated: Petitions Dismissed, Tax Authorities Directed to Independently Assess Classification Matters</h1> <h3>ALL INDIA BUFFALO & SHEEP MEAT EXPORTERS ASSOCIATION & ANR., AL- HAMD AGRO FOOD PRODUCTS PVT LTD Versus UNION OF INDIA & ORS</h3> HC disposed of petitions challenging GST circular after noting a prior coordinate bench decision invalidating the same circular. Court refrained from ... Prayer to set aside Paragraphs 4.1, 4.2 and 4.3 of the Circular No. 80/54/2018-GST dated 31.12.2018, issued by the Tax Research Unit of the Respondent No. 1 - petitioners argued that the circular improperly clarified the classification of a specific product and contended that any clarification regarding exemption notifications should be issued within one year through a notification, not a circular - HELD THAT:- It is not necessary to examine any of the contentions, as advanced by the petitioners as the impugned circular (Circular No. 80/54/2018-GST dated 31.12.2018) has been set aside by a coordinate Bench of this Court in ASSOCIATION OF TECHNICAL TEXTILES MANUFACTURERS AND PROCESSORS & ANR. VERSUS UNION OF INDIA & ORS. [2023 (11) TMI 666 - DELHI HIGH COURT]. Thus, the petitioners’ grievance with regard to the said circular does not survive. Petition disposed off. The Delhi High Court, presided over by Hon'ble Mr. Justice Vibhu Bakhru and Hon'ble Mr. Justice Amit Mahajan, addressed petitions challenging specific paragraphs (4.1, 4.2, and 4.3) of Circular No. 80/54/2018-GST dated 31.12.2018 issued by the Tax Research Unit (TRU). The petitioners argued that the circular improperly clarified the classification of a specific product and contended that any clarification regarding exemption notifications should be issued within one year through a notification, not a circular.The Court found it unnecessary to examine the petitioners' contentions as the impugned circular had already been set aside by a coordinate bench in the case of Association of Technical Textiles Manufacturers and Processors v. Union of India. Consequently, the petitions were disposed of, and the Court clarified that it had not expressed any opinion on the petitioners' grounds of challenge. The authorities were instructed to adjudicate any classification questions uninfluenced by the now-invalidated circular.
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