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TMI Blog2023 (8) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of GST demanded under the impugned notices besides interest and penalty - HELD THAT:- Matter requires consideration. As an interim measure, it is provided that the effect and operation of the Circular dated 6.10.2021 (Annexure 2 to the writ petition), impugned SCN shall remain stayed provided the petitioner deposits a sum of Rs. 10 crores with the respondents within three weeks from tod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laichi under heading 21:06 and attracting GST at the rate of 18% as also the Circular No. 163/19/2021-GST dated 6.10.2021 in so far as it classified coated illaichi under sub-heading 21:06 of the GST classification of goods to be ultra vires the provision of the CGST Act, 2017. Further prayers for quashing the show cause notice bearing file No.DGGI/INT/INTL/848/2021-Gr.-M-O/oDD-DGGI-RUUdaipur / 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s {under the brand name Tulsi Royal Khajoor (since 2018)}. The above products fall within the ambit of Chapter 20 of the GST Tariff/erstwhile Central Excise Tariff and attracted GST of 12% (CGST and SGST @ 6% respectively). It is further contended that even after the migration of the indirect tax regime to the GST regime the products of the petitioner continued to be classified under chapter 20 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner with interest. However, the respondents are insisting for deposit of the balance amount of GST demanded under the impugned notices to the tune of Rs. 25,36,60,985/- besides interest and penalty. 4. Matter requires consideration. 5. Learned counsel appearing for the respondents prays for and is allowed four weeks' time to file counter affidavit. Two weeks thereafter is granted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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