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2022 (6) TMI 254 - HC - GSTConstitutional Validity of Section 103(1)(b) of the GST Acts - violative of Section 103(1)(b) of the GST Acts or not - Levy of GST on fryums/papad - HELD THAT:- Prima facie, it appears that the Appellate Authority took the view that the Papad are known in the market as "fryums" and not "Papad". 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. The constitutional validity of Section 103(1) (b) of the Act is already made a subject matter of challenge in the case of J.K. PAPAD INDUSTRIES VERSUS UNION OF INDIA [2021 (11) TMI 155 - GUJARAT HIGH COURT]. In the said writ application, a Co-ordinate Bench of this Court has issued Notice and the matter is to come up on 08.06.2022 for hearing. Let Notice be issued to the respondents, returnable on 15.06.2022.
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