https://www.taxtmi.com/highlights?id=75422 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. en-us Tue, 05 Mar 2024 17:32:55 +0530 Tue, 05 Mar 2024 17:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75422 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. Highlights GST Tue, 05 Mar 2024 17:32:55 +0530 https://www.taxtmi.com/highlights?id=75422