2023 (8) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : A.S.G.I., Dhananjay Awasthi, Gaurav Mahajan ORDER 1. Heard Shri Rahul Agarwal, learned counsel for the petitioner and Shri Gaurav Mahajan along with Shri Dhananjay Awasthi, learned counsel for the respondents. 2. The instant writ petition has been filed for declaring the decision taken in the GST Council Meeting dated 17.9.2021 and the subsequent clarification contai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndamus commanding the respondents to refund Rs. 5.0 crores deposited by the petitioner under protest during the investigation along with interest has also been prayed for. 3. It is the case of the petitioner that it is engaged in the business of manufacturing, supplying and distribution of silver coated illaichi {under the brand name Rajnigandha Silver Pearls/RG illaichi (since 2013)}, Mouth Fr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of a commodity and increase the GST rate payable in respect of its supplies under a clarification. It is further submitted that the impugned circulars issued consequent to the recommendation/ clarification by the GST Council in its 45th Meeting held on 17.9.2021 are without the authority of law and unwarranted. It is submitted that during the investigations the petitioner has deposited a sum ....