Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of goods - The petitioner alleges that the show cause notices were issued with a pre-determined notion regarding the classification of goods, thereby raising concerns about the fairness of the assessment process. - The High court notes the conflicting interpretations regarding the classification of goods and the reliance on HSN Explanatory Notes and legal precedents. - The court directs the petitioner to respond to the show cause notices, emphasizing the assessing officer's obligation to consider the petitioner's submissions and provide a reasonable opportunity for a personal hearing.
Note: It is a system-generated summary and is for quick reference only.