TaxTMI 
TaxTMI 
2022 (5) TMI 236
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.... GST Acts as being grossly discriminatory, manifestly arbitrary and violating Articles 14 as well as 19(1)(g) of the Constitution of India; B. This Hon'ble Court may be pleased to declare that the advance ruling appellate orders passed in the case of other taxable persons having identical facts and circumstances are binding on all authorities who are subordinate to the Chief Commissioners of CGST and SGST which constitute the advance ruling appellate authority; C. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned show cause notice dated 28.02.2022 along with Form GST DRC -01 dated 07.03.2022 (annexed at ....
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....ey claimed exemption by classifying the products under the HSN 1905. The Office of the Directorate General of Goods and Services Tax Intelligence, Surat Zonal Unit, is of the view that the product manufactured by the writ applicants, cannot be compared and put at par with Papad. 3. In such circumstances referred to above, a show cause notice came to be issued by the Joint Director, Directorate General of GST Intelligence, Surat Zonal Unit, dated 28.02.2022 calling upon the writ applicants to show cause as to why; (i) Integrated Goods and Services Tax (IGST) amounting to Rs.6,17,51,869/-, Central Goods and Services Tax (CGST) amounting to Rs.27,46,174/-, State Goods and Services Tax (SGST) amounting to Rs.27,46,174/- for the peri....
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....: "Under which tariff heading Papad of different shapes and sizes manufactured/supplied by the appellant would attract CGST and SGST ?" 6. It appears that the Appellate Authority for Advance Ruling while answering the aforesaid question also observed something relating to the unfried fryums. We quote few relevant observations made by the Appellate Authority in its order as under: "39. We find that the appellant contends that their impugned product falls under the entry No. 96 of Not. No. 02/2017-CT (rate) dated 28.06.2017 which attracts NIL rate of GST. The relevant entry No. 96 of Not. No. 2/2017-CT (Rate) dated 28.06.2017 is reproduced as under: Sr.No. Chapter/Heading/Sub-heading/Tariff item Description of Go....
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....s of their commercial or trade understanding, or according to their popular meaning - It operates on standard of average reasonable person who is not expected to be aware of technical details of goods - It is construction in sense that people conversant with subject-matter of statute, attribute to it - Rigid interpretation in terms of scientific and technical meanings is to be avoided - However, when legislature has provided a statutory definition of particular entry, word or item in specific, scientific or technical terms, then, interpretation ought to be in accordance with that meaning and not according to common parlance. [paras 18, 31, 34]" 40.2 The Hon'ble Supreme Court of India in case of CCE, Nagpur v. Shree Baidyanath A....
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....ould not be logical to hold that the appellant's product is "Fryums". However, in general public, "Fryums" is popular word for different shapes different shapes and sizes like round, square, semi-circle, hollow circle with bars in between or square with bars in between intersecting each other or shape of any instrument, equipment, vehicle, aircraft, animal type Papad. Similarly, calling product in question of different shapes and sizes by Fryums does not change the basic character of the product and the product in question remains papad. We accept that traditionally PAPAD is round shaped but the PAPAD is ready cook product and can be consumed after roasting or frying in oil and consumed as snacks with the Indian meal or soup. Similarly,....