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Small Scale Ice Cream Manufacturing Association (INDIA) And Another vs. Union Of INDIA And Another

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CWP/21352/2019HC Punjab and HaryanaGSTCNR PHHC01091868201927 February 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 224 CWP-21352-2019 (O&M) Date of decision:- 27.02.2023 SMALL SCALE ICE CREAM MANUFACTURING ASSOCIATION (INDIA) AND ANOTHER .... Petitioners VS UNION OF INDIA AND ANOTHER ...Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Devanshu Aggarwal, Advocate for the petitioners. Mr. Sunish Bindlish, Senior standing counsel with Mr. Sagar Ratusaria, Advocate Mr. Prashant Rana, Advocate Ms. Sidhi Bansal, Advocate for the respondents. Ritu Bahri, J. (Oral) In the present writ petition, petitioners are seeking quashing of notification No.8/2017 Central Tax dated 27.06.2017 (Annexure P- 1), whereby on the recommendation of the GST Council, Ice Cream and other edible Ice, whether or not containing Cocoa, has been excluded from the purview of the composition levy of tax under Section 10 of the GST Act, 2017. Learned counsel for the respondents has filed written statement along with Annexure R-1 and R-2, which are taken on record. POOJA SAINI 2023.02.28 15:10 I attest to the accuracy and

integrity of this order/judgment

CWP-21352-2019 (O&M) -2- In the reply, respondents have stated that similar issue had come up before the Delhi High Court and on the directions of the Court, the GST council has re-considered this issue and as per the minutes of the Book, Annexure R-2, the GST council has approved the continuation of exclusion of ice cream from composition levy. Since this decision has been taken now by the GST council on 28.05.2021, no cause of action survives to challenge the notification, Annexure P-1 as the GST council has already re-examined this issue. Disposed of. ( RITU BAHRI ) JUDGE 27.02.2023

pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.02.28 15:10 I attest to the accuracy and integrity of this order/judgment

Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.