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of <h1>GST Dispute: Manufacturers Win Temporary Relief on Tubes, Tyres, and Flaps Input Tax Credit Challenge</h1> <h3>CEAT LIMITED Versus UNION OF INDIA & ORS.</h3> HC finds petitioners' arguments regarding GST rates on tubes, tyres, and flaps not insubstantial. Court restrains revenue authorities from taking coercive ... Seeking to restraint respondents from taking any coercive action to recover the Input Tax Credit (ITC) together with interest thereon and penalties - whether the petitioners are liable to pay GST @ 28% on tubes and flaps? - HELD THAT:- Prima facie, the contentions advanced by the petitioner are not insubstantial. Accordingly, it is considered apposite to restrain the respondent from taking any coercive steps, pursuant to the order dated 13.09.2023, till the next date of hearing. List on 01.03.2024. Petitioners are manufacturers/suppliers of tyres, tubes and flaps classifiable under Chapters 4011, 4013 and 4012. GST on tubes was reduced to 18% (Notification No. 41/2017-CT(Rate)), tyres and flaps were chargeable at 28% with flaps later reduced to 18% (Notification No. 24/2018-Central Tax (Rate)). Revenue contends supplies are a 'bundled supply' so the 28% rate of the main supply applies; petitioners assert tubes, tyres and flaps are distinct and sold separately. Petitioners seek an ad-interim injunction restraining respondents from taking coercive action to recover Input Tax Credit (ITC) of Rs.31,68,31,656/-, interest and penalties under the Order-in-Original dated 13.09.2023. Court issued notice, directed service/filing timelines (reply in one week; rejoinder in one week thereafter), observed petitioners' contentions are 'prima facie ... not insubstantial,' and restrained respondents from taking coercive steps pursuant to the 13.09.2023 order until the next hearing; matter listed for 01.03.2024.
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