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GIRISH PRAVINBHAI RATHOD vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA
Pet. Counsel
Nirav P Shah
Res. Counsel
Py Divyeshvar

Petitioner / Applicant

GIRISH PRAVINBHAI RATHOD
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Jun 14, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17980 of 2021

Citation

2024(6) TAXREPLY 10119
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Deven Parikh with learned advocate Mr. Nirav P. Shah for the petitioner and learned advocate Mr. P.Y. Divyewshwar for the respondents. 2. Having regard to the controversy in the narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 08.04.2021 passed by the Gujarat Appellate Authority for Advance Ruling Goods and Service Tax. 4. Brief facts of the case are as under: 4.1 The Petitioner Is In the business of manufacturing of fusible interlining cloth, which is used in cuffs, collars, etc. Prior to 1988, the goods were classified under various Chapters. To clarify the issue pertaining to classification, the department had issued Circular No. 24/Coated Fabric/88-CX. 1 dated 2.9.1988. By way of aforesaid ci....

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