https://www.taxtmi.com/caselaws?id=763498 The Bombay HC dismissed a petition challenging a GST show cause notice regarding product classification. The petitioner classified their product as DDGS under HSN 1104 (Nil GST rate) instead of HSN 2303 (5% GST rate), which authorities alleged was misclassification. The court held that alternate remedies must be exhausted before approaching HC, citing Whirlpool Limited precedent. The case involved neither fundamental rights enforcement, natural justice violations, nor jurisdictional issues that would warrant bypassing alternate remedies. Following Oberoi Constructions Ltd., the court found no grounds to interfere with the show cause notice without proper factual verification through departmental proceedings. en-us Wed, 18 Dec 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763498 The Bombay HC dismissed a petition challenging a GST show cause notice regarding product classification. The petitioner classified their product as DDGS under HSN 1104 (Nil GST rate) instead of HSN 2303 (5% GST rate), which authorities alleged was misclassification. The court held that alternate remedies must be exhausted before approaching HC, citing Whirlpool Limited precedent. The case involved neither fundamental rights enforcement, natural justice violations, nor jurisdictional issues that would warrant bypassing alternate remedies. Following Oberoi Constructions Ltd., the court found no grounds to interfere with the show cause notice without proper factual verification through departmental proceedings. Case-Laws GST Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763498