https://www.taxtmi.com/caselaws?id=450439 Electrical equipment manufacturer challenged GST show cause notices challenging goods classification. HC found potential pre-judgment in assessment process. Court directed fair opportunity for petitioner to respond to notices, emphasizing need to consider HSN Explanatory Notes and all relevant materials before final classification determination. Respondent's proposed tax rate increase from 18% to 28% was scrutinized for procedural fairness. en-us Fri, 01 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450439 Electrical equipment manufacturer challenged GST show cause notices challenging goods classification. HC found potential pre-judgment in assessment process. Court directed fair opportunity for petitioner to respond to notices, emphasizing need to consider HSN Explanatory Notes and all relevant materials before final classification determination. Respondent's proposed tax rate increase from 18% to 28% was scrutinized for procedural fairness. Case-Laws GST Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450439