2026 (5) TMI 1430

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....A (7123) for the Petitioner(s) No. 1 MR ANKIT SHAH (6371) for the Respondent(s) No. 1,2 ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) RULE. Learned Senior Standing Counsel Mr. Shah waives service of notice of rule for and on behalf of the respondents. 2. At the outset, learned advocate Mr. Vora has submitted that the issue is squarely covered by the judgement and order dated 12.....

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....he Petitioner vide DRC-03 dated 15.11.2022 having ARN no. AD241122005118T which has been appropriated against the demand raised on account of non-payment of GST on sale of cotton seed oil cake during the period 01.07.2017 to 21.09.2017;" 5. Thus, the petitioner has challenged the inaction of the respondent No.1 in issuing the refund of Central Goods and Services Tax (CGST) paid by the petitione....

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.... feed. The GST Act has subsumed the earlier VAT Act and as per the Entry No. 102 of Notification No. 2 of 2017, it clearly provides for exemption to levy of GST on cattle feed. Even on perusal of the show-cause notice, it is revealed that the respondent Authority has reproduced objections raised by the Audit Party which clearly shows that the Audit Party while considering the replies made by the p....

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.... and cannot be the consideration for classifying the goods in question. 9. We are therefore of the opinion that in the facts of the case when the petitioner has made supply of the cotton seed oil cake as cattle feed, the petitioner was entitled to exemption under Serial No.102 of Exemption Notification No.2 of 2017. 10. In view of such findings we are not analyzing the applicabil....