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2019 (10) TMI 667 - DELHI HIGH COURTApplicable rate of Tax on different categories of Fabric - Refund of any accumulated credit of duty arising out of inversion of tax - raw silk and raw jute - HELD THAT:- From what has been argued by Mr. Shah, we are inclined to agree with his submission that the decision of the GST Council was to subject all fabrics at the rate of 5% taxation and it appears that the position stated in the affidavit filed on behalf of respondent No. 3 was only the proposal of the Joint Secretary (TRU-1), CBEC, which was not agreed to or approved by the Council. The aforesaid controversy should specifically and pointedly be placed before the Council, preferably in the next meeting. A copy of our order should also be circulated so that the controversy is brought before the Council. List on 11.02.2020.
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