Swaminarayan Foods Private Limited Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court has admitted multiple petitions regarding the GST classification and taxability of fried and processed papad, commonly referred to as Fryums. The dispute revolves around whether Fryums fall under Notification No. 1/2017, Schedule-III (Entry No. 16 or 23), or under Notification No. 2/2017, Entry No. 96, classified under HSN Code 1905 90 40. The petitions, represented by Advocates Apurva N. Mehta, Uchit Sheth, and Ashutosh S. Dave, were heard, with the respondent State represented by Assistant Government Pleader Hetal Patel. Interim relief was granted in all petitions, directing that no coercive actions be taken against the petitioners during the pendency of the cases. Additionally, in one specific case (Special Civil Application No. 13996 of 2024), the Court ordered that no final order on the show-cause notice be passed without its permission. Ad-interim relief already granted in other petitions will continue until the final resolution of these matters. The next hearing is scheduled for March 19, 2025.
Assessee is represented by Advocate Apurva N Mehta
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
Heard learned advocate Mr. Apurva N. Mehta, learned advocate Mr. Uchit Sheth and learned advocate Mr. Ashutosh S. Dave for the respective petitioners and learned Assistant Government Pleader Ms. Hetal Patel for the respondent State.
