9911796707
TMI Blog2024 (8) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... e Constitution of India, the petitioner has prayed for the following reliefs: "(a) That this Hon'ble Court be pleased to declare that the Brooms sticks imported by the petitioner which are made out of Cocos Nucifera and Nypha Fruitcane, are exempted from the purview of IGST in view of Sr.No.144 of Notification No. 2/2017 Integrated Tax (Rate) dated 28.06.2017 as amended by Notification No. 28/2017 Integrated Tax (Rate) Dated 22.09.2017 read with Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 as amended by Notification No. 27/2017-Integrated Tax (Rate) dated 22.09.2017; (b) That this Hon'ble Court be pleased to issue a writ of certiorari, or a Writ in the nature of certiorari or any other appropriate writ, calling for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) that this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; (f) Award costs of the petition in favour of the Petitioner." 3. Learned advocate Mr. Hardik P. Modh for the petitioner submitted that the petitioner is importing broomsticks inter alia made from coconut leaves from Indonesia into India. It was submitted that as per the terms of Section 5 (1) of the IGST Act, 2017, the Central Government by Notification No. 1 of 2017 dated 28.06.2017 notified the IGST rate of 05% in respect of goods specified in Schedule-I and in the said Schedule Broomsticks was at serial No. 260. 4. It was submitted that as per the power conferred under Section 6 of the IGST Act, the Central Government has power to grant e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that after December, 2018, the petitioner has not been subjected to levy of IGST at 5% per annum on the ground that the petitioner imported the broomsticks in bulk, which is not stated either in Entry no. 260 or 144 for levy of IGST or granting exemption. 9. It was further submitted that the broomsticks made by the petitioner is made up of vegetables as stated in the Entry no. 144 and accordingly, the same is not subjected to the IGST at the rate of 5% from January, 2019. Learned advocate Mr. Modh also invited the attention of the Court to the additional affidavit filed on behalf of the petitioner pursuant to the order dated 23.12.2021 passed by this Court, whereby the petitioner has placed on record the additional facts to show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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