2024 (10) TMI 937 - HC - GST

GST demands on fish meal and other items must be challenged through statutory appeal within 30 days

Hameed Marine Private Limited Versus The Additional Commissioner Tirunelveli

Hameed Marine Private Limited Versus The Additional Commissioner Tirunelveli - 2024 (89) G.S.T.L. 426 (Mad.) Issues:1. Challenge against an Order-in-Original regarding GST demands on various items including Fish Meal.2. Pre-deposit requirement under Section 107 of GST enactments for disputed tax.3. Application of previous court orders in similar cases to the present petition.Analysis:1. The Writ Petition challenged the Order-in-Original regarding GST demands on various items, specifically Fish Meal. The impugned order confirmed the demand proposed in the show cause notice related to Integrated Goods and Service Tax, Central Goods and Service Tax, and Tamil Nadu Goods and Service Tax. The order specified the amounts payable, interest rates, and penalties for each category of tax, with detailed calculations and legal references provided.2. The petitioner sought relief based on previous court orders in similar cases involving Fish Meal. The petitioner agreed to pre-deposit 10% of the disputed tax amount for items other than Fish Meal, as required under Section 107 of the respective GST enactments. The court acknowledged the merits of the petitioner's submissions, citing the previous order in Rehoboth Fish Meal and Oil Plant case.3. In light of the previous court orders and the petitioner's willingness to pre-deposit the disputed tax amount, the court disposed of the Writ Petition by directing the petitioner to file a statutory appeal before the Appellate Authority within 30 days. The petitioner was instructed to pre-deposit the required amount within the same period, excluding Fish Meal, pending the Supreme Court's decision on the classification of Fish Meal. The judgment concluded with no costs imposed and closure of connected miscellaneous petitions.