9911796707
TMI Blog2024 (11) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ply exemption - Circular No.80/54/2018-GST, dated 31.12.2018 - levy of tax on fish meal - HELD THAT:- This Writ Petition is closed, directing the appellate authority, namely, the first respondent to keep the appeal in abeyance and await the outcome of the decision of the Supreme Court relating to classification of fish meal in PEARL CITY MARINE PRODUCTS PVT. LTD. VERSUS UNION OF INDIA ORS. [ 2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021, quashing the circular, in so far as levy of tax on fish meal, on finding that fish meal was exempt in terms of Sl.No.102 of Notification No.02/2017-C.T.(Rate), dated 28.06.2017. The order of the learned single Judge was carried in appeal in W.A.(MD) Nos.112 to 116 of 2022, wherein the order of the learned single Judge was set aside on 03.11.2023. Against the order of the Division Bench of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective GST enactments within a period of 30 days from the date of receipt of a copy of this order. 10. The Appellate Commissioner shall entertain the appeals to be filed by the respective petitioners and pass final orders subject to the final outcome of the SLPs., that are pending before the Hon'ble Supreme Court at the behest of the petitioners and others challenging the vires of the Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by this Court in Rehoboth Fish Meal and Oil Plant (cited supra) within a period of 30 days from today, who shall await for the orders of the Hon ble Supreme Court on the issue relating to classification of Fish Meal .'' 4. It is submitted by the learned counsel for the petitioner that the appellate authority has now issued a hearing notice when the question of exemption or otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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