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TMI Blog2025 (1) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... n made that the petitioner has sold the ayurvedic medicine 'Chyawanprash Awaleha' by the same name as prescribed in the authoritative text books and, therefore, the same is covered by Entry No. 181-A in Schedule-I of the Notification No. 1/2017-CT (Rate) as amended by Notification No. 34/2017-CT (Rate). It is submitted that an identical nature entry as contained in Entry No. 181-A was part of Chapter sub heading 3003.31 of the Central Excise Tariff Act, 1985 and it was held by judicial precedents that the product would be covered by the said entry even if the name of the company appears on the label without being used as prefix or suffix. 3. It was submitted that the show cause notice, made repeated references to the product being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice, essentially relies on the minutes of 22nd GST Council meet dated 6.10.2017 as a foundation of issuance of the show cause notice and, therefore, the fact that the petitioner can appear before the authority and respond to the show cause notice is essentially of no consequence, as a recommendation of the Council, even if made, is not reflected in Entry No. 181-A and, therefore, such recommendation of the Council is not binding. Reliance was placed on Union of India Vs. Mohit Minerals Pvt. Ltd. : 2022 (61) G.S.T.L. 257 (S.C.). 8. Learned counsel appearing for the State vehemently opposed the submissions, initially on the ground of territorial jurisdiction on account of show cause notice having been issued by Joint Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he binding nature of the deliberations of GST Council in its minutes dated 06.10.2017. 11. The issue as raised are jurisdictional in nature and, therefore, the aspect of availability of opportunity to respond to the show cause notice apparently would not come in way of the petitioner in maintaining the petition. 12. So far as the aspect of territorial jurisdiction is concerned, though it is emphasized on behalf of the petitioner that the jurisdiction on account of fact that the petitioner's corporate office is situated at Ghaziabad and that out of the total demand raised by the respondents, the maximum demand pertains to the unit situated at Ghaziabad, as now the jurisdiction has been transferred to the Principal Commissioner C.G.S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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