9911796707
TMI Blog2023 (4) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 9,88,31,089/-. It is the case of the petitioner that for supply of the composite product, the demand is Rs. 26 crores and Rs.20 crores for the subsequent year. It was submitted that the petitioner has already paid about Rs. 28 crores. Therefore, the question of predeposit does not arise as there is no admitted amount. On the other hand, the case of the department is that the product chewing supari, lime and tobacco are composite products and that the petitioner cannot adjust the tax. The petitioner has arguable issues. Notice and notice as to interim relief returnable on 28.04.2023. - HONOURABLE MR. JUSTICE N. V. ANJARIA And HONOURABLE MR. JUSTICE DEVAN M. DESAI MR ANAND NAINAWATI(5970) FOR THE PETITIONER(S) NO. 1 FOR TH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also been supplying the specialised supari and lime pouches. It is the case of the petitioner that principal business of the petitioner is of supply of supari, tobacco and tobacco substitutes and it is also engaged in trading of small pouches of slacked lime (chuna). The applicable rate of Goods and Service Tax on the procurement of tobacco is 28% and compensation cess at 160%. 3.1 During the period from 2017-18 to 2019-20, the petitioner supplied the specialised supari, tobacco and lime separately to the customers. According to its case, the case of the petitioner was selected for scrutiny of returns under Section 61 of the Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax ACt, 2017. 3.2 Subsequently, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2 Sub-section (6) of Section 107 reads as under, (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twentyfive crore rupees, in relation to which the appeal has been filed. 4.3 On the basis of the above provision, it was submitted by learned senior advocate for the petitioner that disputing the entire amount of GST levied on the product chewing tobacco. According to his case, the total output of the product chewing tobacco i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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