Classification of Papad  —–— The applicant sought directions 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. The applicant are manufacturing Papad in its literal sense and claimed exemption by classifying the products under the HSN 1905. The respondent issued a SCN on 28.02.2022. The counsel for the applicant relied on the order passed by the Gujarat Appellate Authority for Advance Ruling in the case of one M/s. Piyush Jayantilal Dobaria, wherein it was ruled that all types of "Papad" which are popular in trade/common parlance are covered under the said entry. The court observed that the Appellate Authority took the view that the Papad are known in the market as "fryums" and not "Papad". The observations or the view taken by the Appellate Authority for Advance Ruling, will have some bearing on this litigation. There is a further challenge to the constitutional validity of Section-103(1)(b) of the Act.

Held that:- The Hon’ble High Court issued Notice to the respondents, returnable on 15.06.2022.