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Cotton seed oil cake supplied as cattle feed was treated as falling within the exemption under Notification No. 02/2017, so GST was not leviable for the period in question. Following an earlier Coordinate Bench decision in an identical matter, and noting that its applicability was not disputed, the Court held that the demand raised for non-payment of GST could not survive. The amount appropriated through DRC-03 against the demand was therefore unsustainable, and the petitioner was entitled to refund. The impugned adjudication and appellate orders, together with the consequential DRC-07, were quashed and refund was directed.
Cotton seed oil cake supplied as cattle feed was treated as falling within the exemption under Notification No. 02/2017, so GST was not leviable for the period in question. Following an earlier Coordinate Bench decision in an identical matter, and noting that its applicability was not disputed, the Court held that the demand raised for non-payment of GST could not survive. The amount appropriated through DRC-03 against the demand was therefore unsustainable, and the petitioner was entitled to refund. The impugned adjudication and appellate orders, together with the consequential DRC-07, were quashed and refund was directed.
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