J. K. PAPAD INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Uchit Sheth for the petitioner and learned advocate Ms. Hetvi Sancheti for the respondent.

(2.) By these petitions under Article 227 of the Constitution of India, the petitioners have challenged the show cause notice dtd. 7/2/2024 under sec. 74 of the Central/Gujarat Goods and Services Tax Act, 2017 (for short "the GST Act") as being wholly without jurisdiction.

(3.) The impugned show cause notice is issued to levy GST at the rate of 18% as the petitioner is engaged in manufacture of un-fried or un-cooked snack pellets through the process of extrusion and supplying the same without payment of GST by classifying it under HSN 19059040 instead of HSN 19059030.