2020 (11) TMI 1001 - HC - GST

Seeking a direction to the respondents to impose and deduct 12% GST from suppliers, who export raw bones along with mutton tallow to other states as raw materials - HELD THAT - The general allegation leveled by the petitioners in this petition is that some individuals, who are in the trade of exporting raw bones, are also exporting mutton tallow without payment of 12% GST and the inaction of the respondents to check the aforesaid activity and to impose 12% GST on such individuals, has adversely affected their business. The grievance projected herein cannot be looked into or adjudicated upon by this Court in the absence of specific particulars and such persons being arrayed as party respondents. This petition is too general and vague to be entertained by this Court. Accordingly, this petition, which lacks material particulars constituting the grievance of the petitioner, is found to be not entertainable and the same is, accordingly, dismissed. Petition dismissed.

Summary

Issues:
Petition seeking direction to impose and deduct 12% GST from suppliers exporting raw bones along with mutton tallow.

Analysis:
The petitioners in this case sought a direction for the imposition and deduction of 12% GST from suppliers who export raw bones along with mutton tallow to other states as raw materials. They alleged that while they were subject to 12% GST on exported mutton tallow, some individuals exporting raw bones were not being charged the same GST rate despite also transporting mutton tallow hidden within the bones. However, the petition lacked specific instances or individuals to support these claims, leading the court to find the allegations too vague and general to warrant the issuance of a writ of mandamus against the respondents.

The court noted that the petitioners did not contest the statutory requirement of paying 12% GST on exported mutton tallow. Their main grievance was against the alleged inaction of the respondents in imposing the same GST rate on individuals exporting raw bones along with mutton tallow. The court emphasized the need for specific particulars and named respondents to address such grievances effectively. As the petition lacked necessary details to be entertained, it was dismissed. The petitioners were granted the liberty to approach the respondents with a fresh representation containing all essential particulars within two weeks for appropriate consideration and action to prevent the evasion of legally chargeable GST on mutton tallow exports, whether standalone or along with raw bones.