2023 (3) TMI 28

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....f. 2.This writ petition has been filed challenging the show cause notice SCN No.117/2022-GST dated 19.10.2022 passed by the first respondent. 3.The petitioner has challenged the impugned show cause notice dated 19.10.2022 issued under Section 74 of the Central Goods and Services Tax Act 2017 on the ground that the respondents have predetermined the issue by deciding that the goods supplied by the petitioner will fall under Chapters 84 and 85 of the Customs Tariff Act 1975. According to the petitioner, they are supplying the materials exclusively to Railways and the said materials cannot be used for any other purpose as the same is exclusively designed for usage by the Railways. Therefore, according to them, the classification of GST will ....

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....to the aforesaid observation would submit that the entries in the respective Chapters of the Customs Tariff Act would speak for itself and there is no necessity for any study report. However, the same is disputed by the learned counsel for the petitioner, who would rely upon a judgment of the Hon'ble Supreme Court in the case of Westing House Saxby Farmer Ltd. vs. Commissioner of C. Ex., Calcutta reported in 2021 (376) E.L.T. 14 (S.C.), which is also reflected in the impugned show cause notice. According to the respondents, the same is not applicable to the case of the petitioner. 8.Learned counsel for the petitioner would submit that as per the aforesaid decision of the Hon'ble Supreme Court, it has been made clear that parts sold....