https://www.taxtmi.com/caselaws?id=801426 Pre-show-cause audit closure under the CGST Act is an administrative step under the audit power and does not constitute quasi-judicial adjudication or prevent a proper officer from issuing notice for unpaid or short-paid tax. Ghamellas/Tasla, expressly named under Tariff Item 73239410, are classified there rather than as exempt agricultural hand tools: the specific description prevails under Rule 3(a), and legacy excise treatment does not govern GST classification. The January 2018 amendments are clarificatory rather than creating a new tax liability. Deliberately changing invoice descriptions for goods with unchanged characteristics constitutes misstatement and suppression, supporting an equivalent penalty; tax, interest and penalty remain enforceable. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801426 Pre-show-cause audit closure under the CGST Act is an administrative step under the audit power and does not constitute quasi-judicial adjudication or prevent a proper officer from issuing notice for unpaid or short-paid tax. Ghamellas/Tasla, expressly named under Tariff Item 73239410, are classified there rather than as exempt agricultural hand tools: the specific description prevails under Rule 3(a), and legacy excise treatment does not govern GST classification. The January 2018 amendments are clarificatory rather than creating a new tax liability. Deliberately changing invoice descriptions for goods with unchanged characteristics constitutes misstatement and suppression, supporting an equivalent penalty; tax, interest and penalty remain enforceable. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801426