Rajasthan HC hears writ on GST-rate for henna-leaves, refrains Revenue from taking 'coercive-action'

Rajasthan HC issues notice in writ petition involving GST rate applicable on henna leaves challenging initiation of proceedings against the Petitioner straight away, u/s 132 of CGST Act, without following procedure laid down in Section 73; The Petitioner submitted that, pending decision on GST rate on henna leaves and powder, it discharged GST at the rate of 5% for the years 2017, 2018 and 2019, and had not defaulted in paying the GST at any point; Pe...