The issue which has been raised in the present writ petition relates to appropriate classification and the rate of tax to be imposed in respect of job work activities undertaken by the contract bottlers concerning bottling of alcoholic beverages. Since this matter involves revenue, we request the GST Council to take up the matter, at the earliest, and to reach a decision.
Classification and the rate of tax in respect of job work activities undertaken concerning bottling of alcoholic beverages—-- The petitioner raised issue relating to appropriate classification and the rate of tax to be imposed in respect of job work activities undertaken by the contract bottlers concerning bottling of alcoholic beverages. The petitioner counsel submitted that subject issue is pending before the GST Council, the DGGI has commenced its enquiries by issuance of summons. Furthermore, despite the pandemic raging in the country, the concerned officers are insisting on personal appearance of the noticee. The court observed that the GST Council now seems to have taken a position that it would take a decision, in the matter, rather than leaving it to the Court(s).
Held that:-The Hon’ble High Court issued notice and listed the matter on 06.08.2021. Further, directed that in case the concerned officers wish to continue with the proceedings, they shall do so only via virtual mode, and will not insist upon the personal appearance of the noticee. The concerned officers will not take any coercive measures against noticee(s) till the next date of hearing.
The issue which has been raised in the present writ petition relates to appropriate classification and the rate of tax to be imposed in respect of job work activities undertaken by the contract bottlers concerning bottling of alcoholic beverages. Since this matter involves revenue, we request the GST Council to take up the matter, at the earliest, and to reach a decision.
Classification and the rate of tax in respect of job work activities undertaken concerning bottling of alcoholic beverages—-- The petitioner raised issue relating to appropriate classification and the rate of tax to be imposed in respect of job work activities undertaken by the contract bottlers concerning bottling of alcoholic beverages. The petitioner counsel submitted that subject issue is pending before the GST Council, the DGGI has commenced its enquiries by issuance of summons. Furthermore, despite the pandemic raging in the country, the concerned officers are insisting on personal appearance of the noticee. The court observed that the GST Council now seems to have taken a position that it would take a decision, in the matter, rather than leaving it to the Court(s).
Held that:-The Hon’ble High Court issued notice and listed the matter on 06.08.2021. Further, directed that in case the concerned officers wish to continue with the proceedings, they shall do so only via virtual mode, and will not insist upon the personal appearance of the noticee. The concerned officers will not take any coercive measures against noticee(s) till the next date of hearing.