Case Law Details
Case Name : Union of India Vs Shiyaad (Kerala High Court)
Appeal Number : WA. No. 2061 of 2017
Date of Judgement/Order : 11/04/2019
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Union of India Vs Shiyaad (Kerala High Court)
Respondents, members of the Plastic Recycling Industrial Association’ had sent a representation to the GST Council on 27.07.2017 by post alleging that levy of 18% GST on recycled plastic products had made adverse impact on that industry; that a prayer was made for completely wit
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What is the hsn code for dried tamarind in which the GST rate reduced from 5%to 0% rate
INSTANT
On the first blush, that sounds to be a sensible view even on the grounds of other considerations. For, it is iwell n accordance wth the generally accepted principle that no ‘law maker’ (as is commonly believed), the GST Council being a part of the Govt., (not even a ‘regulatory authority’such as, RERA ot its special Tribunal) cannot be expected to have been vested with any authority to ádjudicate’.- in the jurisprudential jargon.
On the flip side, howewver, the Council may be impleaded , apart from the UoI, as a necessary party, in case in which the decision taken in any matter- in pursuance whereof, the Govt., issues a notigication to give effect to the Council’s ‘Decision- e.g, that of a recent origin wrt the twin trates iin resect of GST on ‘relaty’- to challenge before any adjudicating authority.
OPEN / Invite to EDIT !
Any contra view , sustainable by any thinking ?