2023 (11) TMI 356

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... BHATT Appearance: For the Petitioner(S) No. 1,2 : Uchit N Sheth, Advocate (7336)   For The Respondent : Ms Hetvi H Sancheti(5618) Ld. Senior Standing Counsel No. 1,2,3 In SCA No. 21706 Of 2022 For The Respondent : Ms Hetvi H Sancheti(5618) Ld. Senior Standing Counsel No. 3 In SCA No. 21700 Of 2022 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Heard ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification. By virtue of entry No. 51 of notification dated 28.06.2017, Dates, Figs, Pineapples, Avocados, Guavas, Mangoes and Mangosteens fresh were exempted from intrastate tax. Thereafter, by notification of 28.06.2017, 12% levy was introduced, wherein, classification of 'Dried Mangoes' was introduced. Pursuant to GST Council Meeting i.e. 22nd GST Council Meeting, Mango Sliced Dried was put unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....% whereas the demand raised is 18%. 6. It is the case of the petitioners that in absence of interim relief, the adjudication proceedings are on and the demand of tax which would amount to retrospectively enhancing the tax liability would fall upon the petitioner inasmuch as, a clarification issued cannot amend the entry in question. 7. Ms. Hetvi Sancheti learned Senior Standing Counsel would....