Association of Technical Textiles Manufacturers and Processors Vs Union Of India
Date: November 15, 2023
Subject Matter
Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed
Summary
The case law involves a writ petition seeking the quashing of a circular issued by the Tax Research Unit, which purports to clarify the classification of polypropylene woven and non-woven bags under the GST Act. The dispute revolves around whether th…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The writ petition has been preferred seeking the following reliefs:- “a) Issue a writ of certiorari, or any order or direction in the nature thereof, quashing paragraphs 7.1, 7.2, 7.3 and 7.4 of the Circular No. 80/54/2018-GST dated 31.12.2018 issued by the Tax Research Unit of the Respondent No.1; b) Issue any other suitable writ, order…