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TMI Blog2020 (11) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grievance of the petitioners, as projected in this petition, is that the petitioners have established their small scale industrial units in the line of bone crushing situated at Lasipora Pulwama and are exporting mutton tallow to various destinations outside the Union Territory of Jammu and Kashmir. It is submitted that the respondents impose 12% GST on the mutton tallow that is exported by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral as can be made the basis of issuance of writ of mandamus to the respondents as prayed for by the petitioners. 4. It is the case of the petitioners that the export of mutton tallow to the States outside the Union Territory of Jammu and Kashmir attracts GST at the rate of 12%. 5. The petitioners have no grievance in this regard as the GST is statutorily payable. The general allegation leve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty to approach the respondents with regard to their grievance by making a fresh representation containing all the requisite particulars. Should the petitioners make such representation within period of two weeks from the date of this order, the respondents particularly respondent No.6 shall consider the same and pass appropriate orders as per law for preventing the evasion of GST legally chargeab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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