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TMI Blog2021 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ivil Application No. 16172 of 2021 - - - Dated:- 27-10-2021 - Honourable Ms. Justice Sonia Gokani And Honourable Mr. Justice Hemant M. Prachchhak For the Petitioner(s) : Uchit N Sheth For the Respondent(s) : Advance Copy Served To Government Pleader/PP ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Challenge made in this petition is to the provision of Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioners being papad of different shapes and sizes are classifiable under Entry No.96 of the exemption notification no.2/2017 Central Tax (Rate) dated 28.6.2017 and hence exempt from tax under the GST Acts; C. This Hon ble Court may be pleased to strike down and declare Section 103(1)(b) of the GST Acts as being grossly discriminatory, manifestly arbitrary and violating Articles 14 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray. We have heard learned advocate Mr.Uchit Sheth for the petitioners. According to the learned advocate Mr.Uchit Sheth, the petitioner has not yet started manufacturing of papad , therefore, there was no question of any sale of papad to be effected, the Advance Ruling Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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