2022 (1) TMI 855

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....022<br>W. P. (C) 1093/2022 - -<br>GST<br>HON&#39;BLE MR. JUSTICE MANMOHAN AND HON&#39;BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Tarun Gulati, Senior Advocate with Mr. Rajat Bose, Mr. Atulya Kishore and Ms. Shohini Bhattacharya, Advocates. Respondents Through: Mr. Asheesh Jain, Advocate with Mr. Adarsh Kumar Gupta and Mr. Keshav Mann, Advocates for respondent No.1. Mr. Aditya Singh....

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....epared and sold as animal feed supplement. Learned senior counsel for the petitioner states that the impugned circular without taking into consideration the correct classification of &#39;Dried Distillers Grain with Soluble ("DDGS"), as animal feed supplement under heading 2309 which is wholly exempt from GST, seeks to classify it under heading 2303 as 'distillery dreg and waste&#39; which attr....