2024 (10) TMI 941 - HC - GST

Classification of the Fish Meal - HELD THAT - The issue is now subjudiced before the Hon'ble Supreme Court. Under the similar circumstances, this Court has allowed the Writ Petition in the case of REHOBOTH FISH MEAL AND OIL PLANT, REPRESENTED BY ITS MANAGING PARTNERSHIP J. SUDEEP FERNANDO; NPM ASSOCIATES; MARKSMEN AQUATIC PRODUCTS LLP; FINLEY MARINE PRODUCTS VERSUS ADDITIONAL COMMISSIONER, TIRUNELVELI 2024 (7) TMI 1521 - MADRAS HIGH COURT by directing the petitioners therein to file statutory appeal before the Appellate Authority without pre-deposit. Since the matter subjudiced before the Hon'ble Supreme Court, a different view need not be taken. This Writ Petition is disposed of by permitting the petitioner to file statutory appeal before the Appellate Authority/the Commissioner of GST Central Excise (Appeals), Coimbatore at Madurai, without pre-deposit of 10%. This appeal shall be filed within a period of 30 days from the date of receipt of a copy of this order.

Summary

Issues: Classification of 'Fish Meal' for tax purposes, confirmation of demand, interest, and penalty under CGST and TNGST Acts, applicability of Supreme Court decision.

In this judgment by the High Court of Madras, the petitioner challenged an order confirming a demand for tax on the supply of 'Fish Meal' between October 2021 to March 2023 under both the Central Goods and Service Tax (CGST) Act and the Tamil Nadu Goods and Service Tax (TNGST) Act. The impugned order also imposed interest and penalty for claiming ineligible exemption on taxable supply. The primary issue revolved around the classification of 'Fish Meal,' a matter currently subjudiced before the Supreme Court. Notably, a prior decision by the same court directed petitioners in a similar case to file a statutory appeal without pre-deposit. The court, considering the matter pending before the Supreme Court, decided not to deviate from its previous stance and allowed the petitioner to file a statutory appeal before the Appellate Authority without pre-deposit. The appeal was to be filed within 30 days, and the Appellate Authority was instructed to await the Supreme Court's decision in the related case before disposing of the petitioner's appeal against the impugned order. The judgment concluded by disposing of the writ petition with the specified directions and without costs. The connected miscellaneous petition was also closed as a result.