9911796707
TMI Blog2023 (1) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... f the statutory scheme of classification and with a further argument that the issue with regard to the taxability of ENA which is pending for the consideration of GST council is likely to affect the entire country. Therefore, any adjudication on the part of the officer concerned of the show cause notice, which is challenged would have a bearing on all the pending issues. Issue Notice, returnable on 22.12.2022. - R/SPECIAL CIVIL APPLICATION NO. 24898 of 2022 - - - Dated:- 7-12-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: LD. SR. ADV. MR. Rohan Shah Assisted By MR. Parth Contractor (7150) And Mr. Sabari Rajan for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Tariff Heading 2309; c. the levy of GST by the Respondent Nos.3 or 4 on the supply of Undenatured ENA by the Petitioner-on which local Excise Duty/VAT has already been paid in line with the recommendations of the GST Council-is without the authority of law and in excess of jurisdiction; d. any action to seek to recover GST when VAT has already been paid on ENA would be an act of double taxation which is in transgression of the provisions of Article 14, 265 and 300A of the Constitution of India; e. the issuance of the Notice is in complete derogation of the responsibilities and obligations of Respondent Nos.3 to under Article 279A and the concept of cooperative federalim, which is the foundation of the GST laws. II. i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd VI. grant such further and other reliefs or directions as this Hon ble Court may deem fit and necessary in the facts of the present case. 4. We have heard the learned senior advocate, Mr.Rohan Shah assisted by the learned advocate, Mr.Parth Contractor and learned advocate, Mr.Sabari Rajan for the petitioner. 5. This Court on a query raised, is pointed out that the last meeting of the council was held on 18.05.2021 where the issue of taxability of ENA in GST has already been discussed. The next meeting of the council is scheduled on 17.12.2022. It is also argued that the impugned circular is ultra vires the statue and in derogation of the statutory scheme of classification and with a further argument that the issue with regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
