Case Law Details
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.
Order in Civil Application No.1 of 2023:
In view of order dated 31.01.2024 passed by this Court, civil application would not survive and is accordingly disposed of as in the said order, it was directed that the respondents may proceed with adjudication of the show cause notice but no final order shall be passed without the permission of this Court.
Order in Special Civil Applications:
Controversy arising in these petitions is as to whether fried and processed Papad, commonly known as Fryums would be liable to GST as per Notification No. 1/2017 under Schedule-III Entry No.16 or 23 or as per Notification No.2/2017 under Entry No.96 in classification of HSN Code No.1905 90 40.
Issue rule returnable on 19th March, 2025.
In Special Civil Application No.13996 of 2024, by way of ad- interim relief it is directed that, no coercive action shall be taken against the petitioner pursuant to the impugned order during the pendency of this petition.
In rest of the petitions, ad interim relief granted earlier, if any, to continue as interim relief till the final disposal of the petitions.
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