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2021 (3) TMI 842
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.... Petitioner : Mr.R.Raghavan For the Respondent : Mrs.S.Ragavendhre. ORDER Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondent. 2.The petitioner is a manufacturer of betel nut product and he is dealing with the same in the name and style of "Roja Pakku". The petitioner has been in the business for several years. There are a number of pla....
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....tand of the assessees that the product should be classified only under Chapter 8 and not under Chapter 21 was upheld. The petitioner appears to have ignored those developments in his favour probably for the reason that there was not much of financial implication. 3.Post GST, the products classified under Chapter 21 are levied at CGST 9% and SGST 9%. Products classified under Chapter 8 are taxed....
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....able rate of tax at CGST 9% and SGST 9% by classifying the product under Chapter 21. From this, I am able to understand an element of predetermination on part of the respondent. Of course, as rightly pointed out by the learned standing counsel, the respondent is yet to issue any show cause notice. But from this communication dated 08.07.2020, one can safely conclude that the respondent wants to cl....
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....t is law of the land. Merely because the petitioner had earlier opted to be classified under Chapter 21, the petitioner's past conduct cannot operate as estoppel. In fact, the petitioner's counsel made it clear that he will still clear all controversy and he will respond to the show cause and participate in enquiry, that may be initiated by the respondent. All that he wants is that the ....