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Validity of unavailability of composition scheme for ICE cream manufacturers.

Levy of GST — The petitioner being an Association of Small Scale Ice Cream Manufacturers challenged the validity of notification no. 8 of 2017 dated 27.07.2017 and 14 of 2019 dated 7th March, 2019 on the ground that same are unjust, unreasonable and in arbitrary manner the Ice Cream has been treated at par with Pan Masala and Tobacco products. The petitioner submitted that there is no justification of the Ice Cream Manufacturers being treated equally with Pan Masala and Tobacco Manufacturers when admittedly there are no any ill-effects of consumption of Ice Cream.  Laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion, etc. Writ petition dismissed. — ICE Cream Manufacturers Association Vs. Union of India [2019] 17 TAXLOK.COM 120 (Allahabad)