2023 (1) TMI 48

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....jan for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4,5 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner a private limited company is engaged in the business of manufacture and sale of alcoholic beverages and 'Distillers Dry/Wet Grain Solubles' as cattle feeds. It is duly registered under the Central Goods and Service Tax Act (CGST Act) Act and Union Territo....

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....rs sought for are as follow: "18... I. this Hon'ble Court be pleased to declare that- a. the issuance of the Impugned Circular dated 06.10.2021 is ultra vires the GST law and the Customs Tariff Act, and is a wholly erroneous and arbitrary exercise of jurisdiction by the respondent No.2; b. DDGS/DWGS is correctly classifiable under Tariff Heading 2309; c. the levy of GST by the Respondent....

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....nt No.2, and after examining the same, quash and set aside the Impugned Circular dated 06.10.2021; b. to call for and examine the records of the proceedings before the Respondent Nos.3 to 5, and after examining the same, quash and set aside the Impugned Notice dated 31.03.2022; III. Issue a Writ of mandamus or a writ in the nature of mandamus directing- a. Respondent No.2 to forthwith withdr....

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....d Circular dated 06.10.2021 and the Impugned Notice dated 31.03.2022. V. grant ad-interim reliefs in terms of prayer clause (IV) above; and VI. grant such further and other reliefs or directions as this Hon'ble Court may deem fit and necessary in the facts of the present case." 4. We have heard the learned senior advocate, Mr.Rohan Shah assisted by the learned advocate, Mr.Parth Contractor an....