2024 (8) TMI 301

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....ST<br>Honourable Mr. Justice C. Saravanan For the Petitioner in all W.Ps : Mr. Raja. Karthikeyan For the Respondent in all W.Ps : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these four Writ Petitions are taken up for disposal. 2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. ....

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....us, failed to participate in the proceedings before the respondent, which is culminated in the impugned order. 5. It is submitted that for the same reason that the petitioner was also unaware of the impugned orders passed as detailed above, the petitioner has failed to approach this Court at an earlier point of time. 6. Specifically, the learned counsel for the petitioner submits that the pe....

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....ned counsel for the petitioner submits that the petitioner is willing to abide by the reason with conditions, which the Court may impose so that the petitioner can explain the case afresh before the respondent. 11. On the other hand, the learned Additional Government Pleader for the respondent would submit that these Writ Petitions are liable to be dismissed on account of latches, in the light ....

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....as the live honey bees traded by the petitioner may not be liable to GST in terms of Schedule 1 of the GST Act, 2017. The Schedule has been downloaded by the petitioner from the Central Board of Indirect Taxes and Customs website. 14. As far as the packing materials are concerned, it appears to be a part of the composite supply with the exempted product as defined in Section 2(30) read with Sec....