2020 (10) TMI 466 - RAJASTHAN HIGH COURT - GST

Head Note / Extract:
Levy of GST - Henna leaves and powder - will attract GST at the rate of 5% or 18%? - It is argued that now the respondents without following the procedure as laid under Section 73 of the Central Goods and Services Tax Act, 2017 has straight away started proceedings against the petitioner under Section 132 of the CGST Act, which are illegal - HELD THAT:- Issue notice. Issue notice of stay application also, returnable in four weeks.