2025 (3) TMI 164

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....0-1-2025<br>WP(C) NO. 1988 OF 2025 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS For the Appellant : Advs. C. Unnikrishnan (Kollam), D. Jayakrishnan, Vijaykrishnan S. Menon, Vivek Nair P., M.R. Radhakrishnan Adeeba Ameen, G. Gowardhan Dev G. Nair, V. Aswin and Sruthi Sreekumar For the Respondent : Sri. V. Girishkumar, SC JUDGMENT Petitioner challenges an order of assessment issu....

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....to maintain a lower pricing in facilitating competitive sales of products of khadi and village industries. 3. Having heard the learned counsel for the petitioner as well as the learned Standing Counsel for the respondent, I am of the view that notwithstanding the nature of services being carried out by the petitioner, the GST Act does not provide any exemption nor a "zero rated tax" for the produ....