2017 Taxo.online 41
W.P.(C) 8281/2017 dated 25.10.2017
HUGHES & HUGHES CHEM. LTD.
UNION OF INDIA & ANR.
2017
GST
Central Goods & Services Tax Act, 2017
12/2017 of Central Tax(Rate)
Sanjiv Khanna, Justice & Prathiba M. Singh, Justice
In favour of assessee
High Court
Delhi
Classification of Goods/Services – Representation made to the GST Council – Communication received responding to the representation states Sr. No. 79, would not be applicable to the present fact disclosed – Petitioner submitted that it is covered by exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax (Rate) – Though, unaware of the code number applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax (Rate). Held: – The Court do not want to make any comment on goods/services covering in which Sr. No., this is not the subject matter which can be decided in the present writ petition and would be a matter of debate and issue before the authorities concerned – Unaware of code number is an aspect for which the petitioner must first get in touch with a specialist on the subject and in case they are unable to get hold of the code, correspond with the respondent Council, who, would ensure that the requisite information is made available – The Court have not expressed any opinion on merits in favour of any of the parties – Petition disposed.
Represented by: –
Petitioner: – Mr. Amit Khemka, Mr. Rishi Sehgal & Ms. Aditi Kharpate, Advocates.
Respondent: – Mr. Vikram Jetly, CGSC, Mr. Harpreet Singh, Sr. Standing Counsel
Order: –
This is an application for recall of the direction in order dated 9th October, 2017 whereby the Secretary of the GST Council was asked to remain present in the Court on 6th November, 2017.
- Counsel for the petitioner-non applicant states that the petitioner has received communication dated 12th October, 2017, which disposes of the representation made by the petitioner. He states that in view of the said letter, the writ petition can be treated as disposed of.
- The said communication in paragraph 5 records that the exemption cited by the petitioner at Serial No. 79 does not seem to be applicable to the petitioner’s case, as per the facts disclosed in the representation.
- Counsel for the petitioner, however, submits that the petitioner is covered by exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax(Rate).
- We do not want to make any comment on the said aspect as this is not the subject matter which can be decided in the present writ petition and would be a matter of debate and issue before the authorities concerned.
- Counsel for the petitioner states that the petitioner is unaware of the code number, which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax (Rate). This is an aspect for which the petitioner must first get in touch with a specialist on the subject and in case they are unable to get hold of the code, correspond with the respondent Council, who, we are sure would ensure that the requisite information is made available.
- In view of the aforesaid position, learned counsel for the petitioner states that the writ petition may be treated as disposed of. We take the said statement on record and dispose of the writ petition, clarifying that we have not expressed any opinion on merits in favour of any of the parties.
- The next date of hearing, i.e., 6th November, 2017 would be treated as cancelled.
