DEL SMALL ICE CREAM MANUFACTURERS WELFARE’S ASSOCIATION v. UNION OF INDIA & ANR.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice

DEL SMALL ICE CREAM MANUFACTURERS WELFARE’S ASSOCIATION

UNION OF INDIA & ANR.

W.P.(C) 5252/2019, CM No.23189/2019 (for stay) & CM No.1712/2021 dated 09.02.2021

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 10

Decision : In favour of assessee

Review of Composite Scheme for Ice Cream – The petitioner challenged the GST Council’s decision to exclude ice cream – from the Composition Scheme under the GST Act, – arguing it violated constitutional principles of equality and natural justice. – The Court considered arguments from both sides, – noting the government’s discretion in tax policy decisions and the economic implications involved. – Ultimately, the Court directed the GST Council to reconsider the exclusion, – considering the composition and tax implications of ice cream compared to similar goods. – The petition was disposed with a directive for the GST Council – to review the matter promptly, – considering relevant factors within three months. Ref.: 1. Section 10 of the CGST Act, 2017 Rajeev Suri Vs. Delhi Development Authority, S.K. Dutta, Income Tax Officer Vs. Lawrence Singh Ingty, Ravi Agrawal Vs. Union of India, State of Jammu & Kashmir Vs. Trikuta Roller Flowers Mill (P) Ltd., Ugar Sugar Works Ltd. Vs. Delhi Administration, Rai Ram Krishna Vs. State of Bihar, Union of India Vs. Parmeswaran Match Works, Express Hotels Pvt. Ltd. Vs. State of Gujarat, Bajaj Hindustan Ltd. Vs. Sir Shadilal Enterprises Ltd.

Represented by:

Counsel for the Petitioner: Sujit Ghosh & Mohit Kapoor, Advocates.

DEL SMALL ICE CREAM MANUFACTURERS WELFARE’S ASSOCIATION v. UNION OF INDIA & ANR.

DEL SMALL ICE CREAM MANUFACTURERS WELFARE’S ASSOCIATION v. UNION OF INDIA & ANR.

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