2017 (11) TMI 1413 - HC - GST

Imposition of 12% GST on sanitary napkins - code number which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the N/N. 12/2017- Central Tax (Rate) - Held that - This is an aspect for which the petitioner must first get in touch with a specialist on the subject and in case they are unable to get hold of the code, correspond with the respondent Council, who, we are sure would ensure that the requisite information is made available - petition disposed off.

Summary

Issues:
1. Application for recall of direction to GST Council Secretary to appear in court.
2. Disposal of petitioner's representation and applicability of exemption.
3. Petitioner's claim of exemption under a different serial number.
4. Clarification on the applicability of the exemption and the need for specialist advice.
5. Disposal of the writ petition without expressing any opinion on merits.

Analysis:
1. The judgment pertains to an application for the recall of a direction issued to the Secretary of the GST Council to appear in court. The petitioner's counsel informed the court that the petitioner had received a communication disposing of their representation, leading to the request to treat the writ petition as disposed of.

2. The communication received by the petitioner stated that the exemption cited by the petitioner did not seem applicable to their case based on the facts presented. However, the petitioner's counsel argued that the petitioner might be covered by an exemption under a different serial number, which was Notification No. 12/2017 - Central Tax (Rate).

3. The court refrained from commenting on the specific exemption claimed by the petitioner, stating that it was not within the scope of the present writ petition. The court highlighted that such matters are subject to debate and should be addressed before the relevant authorities.

4. The petitioner's counsel mentioned that the petitioner was unfamiliar with the code number necessary for claiming exemption under the specific serial number. The court advised the petitioner to seek guidance from a specialist in the field and, if needed, correspond with the respondent Council to obtain the required information.

5. Consequently, the court accepted the petitioner's request to treat the writ petition as disposed of, emphasizing that no opinion on the merits was expressed in favor of any party. The hearing scheduled for a later date was canceled, bringing the matter to a close.