2023 (7) TMI 873

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....vide proceeding in DIN-20230359XN000011161D, dated 29.03.2023, quashing the same as illegal and devoid of merits and directing the second respondent to redo the assessment proceedings by considering the products as dairy based 'Milk Drinks'. 2. The case of the petitioner is that they are manufacturing and supplying the milk based drinks in different flavours under the brand names Chakra, Milma, Rajah, Nectorse, R2X, Milky Lips, Iris and also fruit based drinks in the name and style of MOH and SUN MOH and doing job work of manufacturing milk drinks. The petitioner would submit that during the investigation by the GST Intelligence Wing, Coimbatore Zonehad against the petitioner, they had contended that the petitioner has wrongly clas....

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.... classified under Chapter-22 and not under Chapter-4. A test report of the ARS Food Testing Laboratory would clearly show that the petitioner's product is not water based and therefore, he would submit that since there is a serious dispute with reference to the very classification, this Court ought to interfere with the impugned order exercising the jurisdiction under Article 226 of the Constitution of India. 5. Per contra, Mr.N.Dilip Kumar, learned Standing Counsel for the respondents would submit that the petitioner has an effective alternative remedy in the form of an appeal under Section 107 of the Act. Without exhausting the said remedy, the petitioner has rushed to this Court. He would submit that the very grounds on which the wr....