2021 (9) TMI 372 - HC - GST

Permission for withdrawal of petition - Exempt commodity or not - unbranded rice - rice was sold in 5 kgs, 10 kgs and 25 kgs gunny bags - HELD THAT - The captioned Writ Petitions are dismissed as withdrawn. Consequently, connected miscellaneous petitions are dismissed as withdrawn. There shall be no order as to costs.

Summary

Issues Involved:
1. Classification of unbranded and branded rice for taxation purposes.

Analysis:
The judgment revolves around the classification of rice for taxation purposes, specifically focusing on the differentiation between unbranded and branded rice. The court noted that unbranded rice is considered an exempted commodity, while branded rice is taxable. The writ petitioner, who sold rice in gunny bags, did not file the necessary annexure along with returns. The petitioner's counsel argued that submitting the annexure could impact the petitioner's rights in rectification proceedings related to trademarks.

In response to the situation, the court deemed it essential to visually inspect the screen shots of both sides of the gunny bags in which the rice was sold. The court was informed that the rice was packaged in 5 kgs, 10 kgs, and 25 kgs gunny bags. Consequently, the court directed the concerned parties to present the screen shots in the next listing, scheduled for a week later.

Following the subsequent proceedings, where the writ petitions were listed in the Admission Board, the counsel for the writ petitioner submitted a common memo and a letter to the Registry. The court acknowledged the contents of the memo reiterated during the virtual court session. As a result, the captioned writ petitions were dismissed as withdrawn, leading to the connected miscellaneous petitions being similarly dismissed. The judgment concluded with a decision of no order as to costs being issued.