2023 (11) TMI 356

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..... 8.04 or not - HELD THAT:- RULE returnable on 01.12.2023. Ms. Hetvi Sancheti learned Senior Standing Counsel waives service of notice of Rule on behalf of all respondents in Special Civil Application No. 21706 of 2023 and for respondent no. 3 in Special Civil Application No. 21700 of 2023. - HONOURABLE MR. JUSTICE BIREN VAISHNAV AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: For the Petit .....

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..... 8.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10 - Dates 0804.20 Figs 0804.30 Pineapples 0804.40 Avocados 0804.50 Guavas, mangoes and mangosteens 5. He would submit that in the GST Regime, there was an exemption notification. By virtue of entry No. 51 of notification dated 28.06.2017, Dates, Figs, Pineapples, Avocados, Guavas, Mangoes and Mangosteens .....

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..... ted by clarification given by an E-mail. At present, therefore, what arises in the petition is the question of insertion against Sr. No.16 (page 41 of the petition) by a notification dated 13.07.2022, by which, the entry for demand of tax is at the rate of 12% whereas the demand raised is 18%. 6. It is the case of the petitioners that in absence of interim relief, the adjudication proceedings are .....

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