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MEGA FLEX PLASTICS LTD. & OTHER vs. THE UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Vinay Kr
Rahul Dhanuka
Pratik Samajpati
Res. Counsel
Uday Sankar Bhattacharya
Vipul Kundalia
Tapan Bhanja

Petitioner / Applicant

MEGA FLEX PLASTICS LTD. & OTHER
Respondent THE UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 10, 2023
Order No.

WPA No. 3667 of 2019

Citation

2023(2) TAXREPLY 6967
Original Order
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ORDER

MD. NIZAMUDDIN, J. Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the legality of the impugned order dated 25th October, 2018 passed by the West Bengal Appellate Authority for Advance Ruling and has prayed for two-fold relief, firstly, for declaring the impugned circular no. 80/54/2018-GST dated 31st December, 2018, issued by the Government of India, Ministry of Finance being Annexure – P-9 to the Writ Petition as unconstitutional and secondly, for setting aside the impugned order dated 25th October, 2018, passed by the West Bengal Appellate Authority for Advance Ruling. Main issue involves in the instant writ petition relates to a classification disputes of the product in question and refusal by the authority concerned to consider the petitioner’s prayer for allowing it to change the classification of Tariff head of its same product under the Central Excise Tariff Act after introduction of the GST Act, 2017....

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