2026 (4) TMI 1058

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....etitioner is extracted as under: "a. Issue an appropriate writ, order(s) or direction quashing/setting aside/declaring non est the Impugned Clarification dated 25.04.2019 issued by Respondent No. 2, annexed as Annexure A, whereby Respondent No. 2 has held that no GST is payable on the Frozen Chicken supplied by the Petitioner to the Respondent No. 3 at its supply depots forming part of the Gwalior Cluster, i.e. Jhansi, Gwalior-Maharajpur and Babina-Talbehat; and b. Issue an appropriate writ, order(s) or direction quashing/setting aside/declaring non est Impugned Clarification dated 10.06.2019 issued by Respondent No. 1, annexed as Annexure B, whereby Respondent No. 1 has stated that no GST will be permitted to be charged o....

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....terest; f. That in view of the facts and circumstances stated in the above paragraphs, it is prayed that this hon'ble Court may be pleased to allow the prayers as sought for in the present Petition." 2. The facts would indicate that the petitioner was awarded a contract for the supply of frozen meat to the Indian Army for the fiscal year 2019-20. The said product was duly supplied and a total of Rs. 18,21,339/- was deposited by the petitioner towards GST. 3. The Army department has withheld reimbursement of the said GST amount, relying on clarification dated 25.04.2019 issued by the Controller General of Defence Accounts, and clarification dated 10.06.2019 issued by the Directorate General of Supplies and Transport. 4.....

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....9 rendered by the Rajasthan Authority for Advance Ruling, GST (RAAR). The RAAR has specifically ruled that the supply of the petitioner's goods is branded and sold on actual rate basis and as a result, they are supplied in a unit container and hence, will attract five per cent GST. It is also held that the petitioner's supply is not exempted under Entry 9 of the notification of 2017 on which reliance is placed by the respondent. 9. It be noted that the said ruling was challenged before the Rajasthan Appellate Authority of Advance Ruling (RAAAR), wherein, again, a specific issue was framed as to whether the petitioner's supply is classifiable as a unit container and whether such a supply is exempted under the notification of 2017. The ....