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2022 (5) TMI 236 - HC - GSTConstitutional Validity of Section 103(1)(b) of the GST Acts - applicability of advance ruling appellate orders passed in the case of other taxable persons having identical facts and circumstances are binding on all authorities who are subordinate to the Chief Commissioners of CGST and SGST which constitute the advance ruling appellate authority - classification of goods - papad of different shapes and sizes - classifiable under Entry No.96 of the exemption notification no. 2/2017 – Central Tax (Rate) dated 28.06.2017 or not - validity of initiation of proceedings against the Petitioners under Section 74 of the GST Acts - HELD THAT:- It appears that the Appellate Authority took the view that the Papad are known in the market as “fryums” and not “Papad”. The observations or the view taken by the Appellate Authority for Advance Ruling, as above, will have some bearing on this litigation. There is a further challenge to the constitutional validity of Section 103(1)(b) of the GST Act on the ground that the same is manifestly arbitrary and violative of Articles 14 and 19(1)(g) respectively of the Constitution - Let Notice be issued to the respondents, returnable on 15.06.2022.
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