https://www.taxtmi.com/caselaws?id=375870 SC allowed the appeal, finding the HC erred in entertaining a writ petition at the show-cause notice stage. The Court declined to decide substantive classification issues (cargo handling vs. GTA service) or the applicability of contested circulars, noting factual disputes and that premature findings would prejudice parties. It held classification must be determined on each assessee's specific contract and facts, distinguished prior authority relied upon by respondents, and directed that final adjudication proceed through the appropriate statutory process, since appeals lie to SC against final orders. en-us Tue, 26 Feb 2019 00:00:00 +0530 Fri, 19 Sep 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375870 SC allowed the appeal, finding the HC erred in entertaining a writ petition at the show-cause notice stage. The Court declined to decide substantive classification issues (cargo handling vs. GTA service) or the applicability of contested circulars, noting factual disputes and that premature findings would prejudice parties. It held classification must be determined on each assessee's specific contract and facts, distinguished prior authority relied upon by respondents, and directed that final adjudication proceed through the appropriate statutory process, since appeals lie to SC against final orders. Case-Laws Service Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375870