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VAISHNO POLYMERS vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA
Pet. Counsel
Hardik P Modh
Res. Counsel
Utkarsh R Sharma

Petitioner / Applicant

VAISHNO POLYMERS
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Aug 7, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 15158 of 2021

Citation

2024(8) TAXREPLY 10574
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Hardik P. Modh for the petitioner and learned advocate Mr. Utkarsh R. Sharma for the respondent nos. 2 and 3. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: “(a) That this Hon’ble Court be pleased to declare that the Brooms sticks imported by the petitioner which are made out of Cocos Nucifera and Nypha Fruitcane, are exempted from the purview of IGST in view of Sr.No.144 of Notification No. 2/2017 Integrated Tax (Rate) dated 28.06.2017 as amended by Notification No. 28/2017 Integrated Tax (Rate) Dated 22.09.2017 read with Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 as amended by Notification No. 27/2017-Integrated Tax (Rate) dated 22.09.2017; (b) That this Hon’ble Court be pleased to issue a writ of certiorari, or a Writ in the nature of certiorari or any other appr....

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