1 2025:CGHC:45767-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 131 of 2025 1 - M/s Shree Balajee Bakeries Private Limited, Having Its Office At Near Shivnath Hyundai Showroom, G.E. Road, Tatibandh, Raipur, Chhattisgarh-492099, Through Its Director Namely Shishir Agrawal, S/o Sushil Agrawal, Aged Around 37 Years, (Adhar No. 4583 5562 1993) R/o 81, Shree Shyam Villa, Maruti Life Style, Kota, Raipur, Chhattis- garh, Pin 492010. 2 - Shishir Agrawal S/o Sushil Agrawal Aged About 37 Years (Adhar No. 4583 5562 1993) R/o 81, Shree Shyam Villa, Maruti Life Style, Kota, Raipur, Chhattisgarh, Pin 492010. ... Petitioners versus 1 - Union Of India Through The Secretary Ministry Of Finance, (Depart- ment Of Revenue) No. 137, North Block, New Delhi 110001. 2 - Central Board Of Indirect Tax And Customs Ministry Of Finance North Block, New Delhi 110001 3 - Additional Director Office Of Director General Of Gst Intelligence, Raipur Zonal Unit, 4th Floor Rio Complex, Lalpur, Dhamtari Road, Raipur, Chhattisgarh. 4 - The Joint Director Office Of Director General Of Gst Intelligence, Raipur Zonal Unit, 4th Floor Rio Complex, Lalpur, Dhamtari Road, Raipur, Chhattisgarh. 5 - Additional Assistant Director Group III, Office Of Director General Of Gst Intelligence, Raipur Zonal Unit, 4th Floor, Rio Complex, Lalpur, Dhamtari Road, Raipur, Chhattisgarh. ... Respondents ROHIT KUMAR CHANDRA Digitally signed by ROHIT KUMAR CHANDRA 2 ----------------------------------------------------------------------------------------------- For Petitioners : Dr. Avinash Potdar and Mr. Hari Agrawal, Advocates For Respondent No.1/UOI : Ms. Anmol Sharma, CGC For Respondent Nos. 2 to 5 : Mr. Maneesh Sharma, Advocate ----------------------------------------------------------------------------------------------- Hon'ble Mr. Ramesh Sinha, Chief Justice Hon'ble Mr. Bibhu Datta Guru , Judge Order on Board Per Ramesh Sinha, Chief Justice 09.09.2025 1. Heard Dr. Avinash Potdar and Mr. Hari Agrawal, learned counsel for the petitioners. Also heard Ms. Anmol Sharma, learned Central Government Counsel, appearing for respondent No.1 / UOI and Mr. Maneesh Sharma, learned counsel, appearing for respondent Nos. 2 to 5. 2. The present petition has been filed by the petitioners under Article 226 of the Constitution of India with the following prayers :- “a) A writ of mandamus or writ in the nature of mandamus or any other writ, order or direction declaring that products commonly known as Namkeens shall fall under sub-heading 2106 90 and hence attract GST at the rate of 12% under Sr. No. 46 of Schedule II to Notification No. 01/2017-CT (Rate) dated 28/06/2017 (Annexure P-15); b) A writ of mandamus or writ' in the nature of mandamus or any other writ, order or direction declaring that Sr. No. 32C of Schedule II to Notification No. 01/2017-CT (Rate) dt. 28/06/2017 as inserted vide Notification No. 05/2024-CT (Rate) dt. 08/10/2024 3 (Annexure P-15) to the extent it seeks to include products commonly known as Namkeens falling under sub-heading 2106 90 at Sr. No. 46 of Schedule II to Notification No. 01/2017-CT (Rate) dated 28/06/2017 (Annexure P-15) as ultra vires and unconstitutional and may be read down so as to exclude Namkeens falling under sub-heading 2106 90 at Sr. No. 46 of Schedule II to Notification No. 01/2017-CT (Rate) dated 28/06/2017 (Annexure P-15) from its purview; (c) A writ of mandamus or writ in the nature of mandamus or any other writ, order or direction striking down Circular No. 189/01/2023 dt. 13/01/2023, Circular No. 200/12/2023 dt. 01/08/2023 & Circular No. 235/29/2024 dt. 11/10/2024 (Annexure P-16, P-17& P-19 respectively) to the extent it holds that all kinds of Extruded or expanded products, savoury or salted shall be classifiable under tariff item 1905 90 30 and hence attract GST at the rate of 18% upto 09/10/2024 under Sr. No. 16 of Schedule III to Notification No. 01/2017-CT (Rate) dated 28/06/2017 as the same is ultra vires to Sr. No. 46 of Schedule II to Notification No. 01/2017-CT (Rate) dated 28/06/2017; d) A writ and/or an order in the nature of appropriate writ do issue quashing/setting aside quashing & setting aside the show cause notice dated 27.06.2025 (Annexure P-13) and and Summary thereof dated 28.06.2025 (Annexure P-14). e) That pending notice, admission and disposal of the petition, Your Lordships may be pleased to stay the further proceedings pursuant to the show cause notice dated 27.06.2025 (Annexure P-13) and and Summary thereof dated 28.06.2025 (Annexure P-14). 4 f) Cost of the proceedings. g) Any other relief in the discretion of this Hon'ble Court.” 3. Learned counsel for the petitioners submits that the present petition be dismissed as withdrawn with liberty to the petitioners to approach appropriate forum for redressal of their grievances. 4. Accordingly, the present petition is dismissed as withdrawn with liberty as prayed for. Sd/- Sd/- (Bibhu Datta Guru) (Ramesh Sinha) Judge Chief Justice Chandra