Small Scale Ice Cream Manufacturer Association Vs Union of India
Date: March 31, 2024
Subject Matter
GST Council to reconsider the exclusion of small-scale ice cream manufacturers from the benefit of Section 10(1) of the GST Act (Composition Levy)
Summary
The case law involves a challenge to the decision of the Goods and Services Tax (GST) Council, wherein ice cream manufacturers were placed under the 18% tax regime, excluding them from the benefit of Section 10(1) of the GST Act. The petitioners argu…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT 1. The petitioners have filed this petition seeking the following relief(s):- “ 10.A That this Hon’ble Court may kindly be pleased to issue an appropriate writ/order/direction thereby directing the respondents to produce the entire records before the Hon’ble Court. 10.B That this Hon’ble Court may kindly…