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DEL SMALL ICE CREAM MANUFACTURERS WELFARE'S ASSOCIATION (REG.) vs. UNION OF INDIA & ANR
(Delhi High Court)

Hon'ble Judges:

RAJIV SAHAI ENDLAW
SANJEEV NARULA

Pet. Counsel

Sujit Ghosh

Mohit Kapoor

Res. Counsel

Vivek Goyal

Sonu Bhatnagar

Petitioner / Applicant	DEL SMALL ICE CREAM MANUFACTURERS WELFARE'S ASSOCIATION (REG.)
Respondent	UNION OF INDIA & ANR
Court	Delhi High Court
State	Delhi
Date	Feb 9, 2021
Order No.	W.P.(C) 5252/2019, CM No.23189/2019 & CM No.1712/2021
Citation	2021(2) TAXREPLY 3867
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Section 10

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ORDER
1. The petitioner, claiming to represent the interest of more than 50 small scale ice cream manufacturing units operating in the National Capital Territory of Delhi, has filed this petition impugning the decision dated 18th June, 2017 of the Goods and Services Tax Council (GST Council), in exercise of powers under Section 10(2)(e) of the Central Goods & Services Tax Act, 2017, of exclusion of ice cream from the benefits of Composition Scheme under Section 10 of the Act. It is the contention of the petitioner that the said exclusion is in violation of the spirit of Articles 14 and 19 of the Constitution of India and against the principles of natural justice. 2. The petition was entertained and notice thereof issued. 3. The counsel for the respondent no.2 GST Council states that she has filed a counter affidavit yesterday only. The same has not come on record. 4. Considering the issue and its urgency, since the season of optimum sale of ice cream is on the anvil, we ha....