Jenefa INDIA vs. Union Of INDIA
Held
The Court held that the impugned circular, which sought to withdraw the exemption for fish meal, was unsustainable. It reasoned that a circular cannot override a notification issued under statutory power and that the exemption for fish meal under Tariff Item 2301 was validly granted.
Facts
The petitioners, manufacturers of fish meal, sought to quash a GST clarification circular. They argued that their product, fish meal, was exempted from GST under Notification No. 2/2017, which listed goods under Tariff Item 2301. The impugned circular sought to clarify that fish meal was not covered under the exemption.
Key Issues
Whether a circular can withdraw a GST exemption previously granted by a notification, and whether fish meal falling under Tariff Item 2301 was exempt from GST.
Sections Cited
Section 9, Section 11, Section 168
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W.P.[MD]No.11041 of 2021 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05.10.2021 CORAM: THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.[MD]Nos.16770, 16772, 16773, 16775 & 16776 of 2019 and W.M.P.[MD]Nos.13372 to 13376 of 2019 Jenefa India Rep. by its Proprietor R.Venkatesh, 1/54b, Indira Colony, Vannarpettai, Tirunelveli-627 003 ... Petitioner in WP(MD). 16770/ 2019 Hameed Marine (P) Ltd., Rep. by its Managing Director, 27 Rasak Road, Edalakudy, Nagercoil. ... Petitioner in WP(MD). 16772/ 2019 Pearl City Marine Products Pvt.Ltd, Rep. by its Managing Director, Pallakulam Village, Vilathikulam Taluk, Tuticorin ... Petitioner in WP(MD). 16773/ 2019 Finley Marine Products, Rep. by its Partner Antony Arasangamani, 222f, Ettayapuram Road, Kovilpatti, Thoothukudi Dist ... Petitioner in WP(MD). 16775/ 2019 Sanchary Marine Products And Transporters Pvt Ltd, Rep. by its Director, 120, Sayalgudi, Tharaikudi Road, Iruveli Village, Ramanathapuram 623 120 ... Petitioner in WP(MD). 16776/ 2019 Vs. 1.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, [Central Board of Indirect Taxes & Customs), Central Secretariat,
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