N H Associates Vs Superintendent of Central GST and Central Excise (Gujarat High Court)
Date: March 23, 2026
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Subject Matter
GST Demand on Cotton Seed Oil Cake as Cattle Feed Set Aside Due to Exemption
Summary
The High Court has allowed the writ petition, thereby quashing the demand for GST on the sale of cotton seed oil cake. The court found that cotton seed oil cake, primarily used as cattle feed, is exempted from GST under Notification No.02/2017-Centra…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE . Learned Senior Standing Counsel Mr.Shah waives service of notice of rule for and on behalf of the respondents. 2. At the outset, learned advocate Mr.Vora has submitted that the issue is squarely covered by the judgement and order dated 12.09.2024 passed in Special Civil Application No.19190 of 2023. 3. Learned Senior Standing Co…