2020 (10) TMI 466

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..... j.) - Levy of GST - Henna leaves and powder - will attract GST at the rate of 5% or 18%? - It is argued that now the respondents without following the procedure as laid under Section 73 of the Central Goods and Services Tax Act, 2017 has straight away started proceedings against the petitioner under Section 132 of the CGST Act, which are illegal - HELD THAT:- Issue notice. Issue notice of stay .....

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..... titioner has not made any default in paying the GST of Henna leaves and powder at the rate of 5% at any point of time, however, the respondents have conducted a raid and pressurized the petitioner to pay GST on the above referred items at the rate of 18% and under the pressure, the petitioner has deposited the GST amount for the year 2018-19 at the rate of 18%. It is argued that now the respond .....

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