Fish Meal Tax Challenge Granted: Statutory Appeal Permitted Without Pre-Deposit Pending Supreme Court Classification Ruling

HC Madras allowed petitioner's challenge to tax demand on fish meal supply under CGST and TNGST Acts. Given ongoing Supreme Court proceedings on classification, court permitted statutory appeal without pre-deposit, directing Appellate Authority to await SC's decision. Writ petition disposed of without costs, providing procedural relief pending final judicial determination.

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Issues: Classification of 'Fish Meal' for tax purposes, confirmation of demand, interest, and penalty under CGST and TNGST Acts, applicability of Supreme Court decision.

In this judgment by the High Court of Madras, the petitioner challenged an order confirming a demand for tax on the supply of 'Fish Meal' between October 2021 to March 2023 under both the Central Goods and Service Tax (CGST) Act and the Tamil Nadu Goods and Service Tax (TNGST) Act. The impugned order also imposed interest and penalty for claiming ineligible exemption on taxable supply. The primary issue revolved around the classification of 'Fish Meal,' a matter currently subjudiced before the Supreme Court. Notably, a prior decision by the same court directed petitioners in a similar case to file a statutory appeal without pre-deposit. The court, considering the matter pending before the Supreme Court, decided not to deviate from its previous stance and allowed the petitioner to file a statutory appeal before the Appellate Authority without pre-deposit. The appeal was to be filed within 30 days, and the Appellate Authority was instructed to await the Supreme Court's decision in the related case before disposing of the petitioner's appeal against the impugned order. The judgment concluded by disposing of the writ petition with the specified directions and without costs. The connected miscellaneous petition was also closed as a result.

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