2023 (11) TMI 356

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..... e Petitioner(S) No. 1,2 : Uchit N Sheth, Advocate (7336)   For The Respondent : Ms Hetvi H Sancheti(5618) Ld. Senior Standing Counsel No. 1,2,3 In SCA No. 21706 Of 2022 For The Respondent : Ms Hetvi H Sancheti(5618) Ld. Senior Standing Counsel No. 3 In SCA No. 21700 Of 2022 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Heard Mr. Uchit Sheth learned counsel for th .....

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..... , Pineapples, Avocados, Guavas, Mangoes and Mangosteens fresh were exempted from intrastate tax. Thereafter, by notification of 28.06.2017, 12% levy was introduced, wherein, classification of 'Dried Mangoes' was introduced. Pursuant to GST Council Meeting i.e. 22nd GST Council Meeting, Mango Sliced Dried was put under a tax slab of 5% instead of 12%. Reciprocal entry of notification amending the t .....

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..... absence of interim relief, the adjudication proceedings are on and the demand of tax which would amount to retrospectively enhancing the tax liability would fall upon the petitioner inasmuch as, a clarification issued cannot amend the entry in question. 7. Ms. Hetvi Sancheti learned Senior Standing Counsel would submit that in light of the decision of the Andhra Pradesh High Court in case of Sand .....

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