2023 (1) TMI 48

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....is duly registered under the Central Goods and Service Tax Act (CGST Act) Act and Union Territory Goods and Service Tax Act (UTGST Act) in respect of the sales effected by it under the GST Law. The controversy in the present petition is with regard to the taxability of Dried Distillers Grains Solubles (DDGS), Distillers Wet Grains Solubles (DWGS) and Undenatured Extra Neutral Alcohol (ENA) under the provisions of GST laws. 2. The petitioner seeks to challenge the CBI Circular No.163/19/2021-GST dated 06.10.2021 to the extent that it erroneously deals with and determines the issue of taxability of DDGS and DWGS. It also questions the actions of the respondent No.3 on the ground that the same is contrary to the status quo agreed from Augus....

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....6.10.2021; 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 withdraw the Impugned Circular dated 06.10.2021; b. Respondent No.3 to withdraw the Impugned Notice dated 31.03.2022; c. Respondent Nos.3 to 5 or any officers of Respondent Nos.1 and 2, not to act on or in consequence of the Impugned Notice dated 31.03.2022. IV. Pending the hearing and final disposal of this Petition a. stay the operation of the Impugned Circular dated 06.10.2021; ....