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NAGA LTD. vs. KARAIKAL PORT PVT. LTD.
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Raghavan Ramabadran
Lakshmi Kumaran
Sridharan
Res. Counsel
B.ramaswamy
N.jayakumar

Petitioner / Applicant

NAGA LTD.

Respondent KARAIKAL PORT PVT. LTD.
Court Madras High Court
State

Tamilnadu

Date Nov 10, 2023
Order No.

W.P. No. 2851 of 2021 And W.M.P. Nos. 3185 and 3187 of 2021

Citation

2023(11) TAXREPLY 8350

Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order No.02/Puducherry-AAR/2020-21 dated 18.11.2020 passed by the 1st respondent against an Advance Ruling Application filed by the 2nd respondent. The issue raised in the present writ petition revolves around the scope of Notification No.12 of 2017 Central Tax (Rate) dated 28.06.2017 in particular S.No.54(e) of the said notification. 2. The petitioner is engaged in the business of milling wheat into wheat products such as maida, atta, sooji, bran etc. The petitioner is registered under the Tamil Nadu Goods and Services Tax Act, 2017 ( hereinafter referred to as the “TNGST Act”) and under Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) in relation to its business operations in Tamil Nadu. For milling purposes, the petitioner imports wheat from other countries into India through various seaports. The petitioner engaged service providers for clearing the i....

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