https://www.taxtmi.com/caselaws?id=770031 High Court (HC) analyzed a GST demand case involving product classification and tax rate reclassification. The court found procedural irregularities in the demand notice, particularly the failure to consider the petitioner's replies under Section 75(6). While recognizing the CBIC circulars' basis for reclassification, the court doubted the allegation of wilful suppression. The HC granted interim relief by staying demand recovery and directing respondents to file a counter affidavit, highlighting the need for procedural fairness in tax proceedings. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770031 High Court (HC) analyzed a GST demand case involving product classification and tax rate reclassification. The court found procedural irregularities in the demand notice, particularly the failure to consider the petitioner's replies under Section 75(6). While recognizing the CBIC circulars' basis for reclassification, the court doubted the allegation of wilful suppression. The HC granted interim relief by staying demand recovery and directing respondents to file a counter affidavit, highlighting the need for procedural fairness in tax proceedings. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770031