Classification of Papad and others —-The petitioner prayed for quashing impugned SCN dated 28.02.2022 along with Form GST DRC-01 dated 07.03.2022; to declare that products of the Petitioners being papad of different shapes and sizes are classifiable under Entry No.96 of the exemption notification no. 2/2017 – Central Tax (Rate) dated 28.06.2017 and hence exempt from tax under the GST Act. The petitioner claimed exemption by classifying the products under the HSN 1905. The Office of the DGGI is of the view that the product manufactured by the writ applicants, cannot be compared and put at par with Papad. A SCN was issued to the petitioner. The counsel for the petitioner submitted that the appellate authority for advance ruling has held that all types of "Papad" which are popular in trade/common parlance are covered under the said entry. The court observed that there is a further challenge to the constitutional validity of Section 103(1)(b) on the ground that the same is manifestly arbitrary and violative of Articles 14 and 19(1)(g) of the Constitution. 9. Let Notice be issued

Held that:- The Hon’ble High Court issued notice to the respondents, returnable on 15.06.2022 and to the learned Attorney General of India as there is a challenge to one of the provisions of the GST Act.