Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ interference at the notice stage. The Petitioners were directed to submit their replies, raise all permissible legal and factual defences, and produce all relevant material before the Adjudicating Authority, which is best suited to undertake the necessary factual inquiry and determine the correct classification. Consequently, the HC declined to bypass the appellate hierarchy and refused to quash the show cause notice, dismissing the petitions.
The HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ interference at the notice stage. The Petitioners were directed to submit their replies, raise all permissible legal and factual defences, and produce all relevant material before the Adjudicating Authority, which is best suited to undertake the necessary factual inquiry and determine the correct classification. Consequently, the HC declined to bypass the appellate hierarchy and refused to quash the show cause notice, dismissing the petitions.
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