2023 (10) TMI 145

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....>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner: By Advs. K.N. Sreekumaran, P.J. Anilkumar (A-1768), N. Santhoshkumar   For the Respondents: None   Other Present: Sreelal Warrior-SC JUDGMENT DINESH KUMAR SINGH, J. 1. Heard Mr. K.N. Sreekumaran, learned Counsel for the petitioner and Mr. Sreelal N. Warrier, learned Standing Counsel for the respondents. 2....

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....he petitioner. As per Ext. P2 the classification is under Hand Sanitizers (alcohol based) under HSN 3808 exigible to GST @ 18%. In pursuant to the said notice, the order in original dated 24.07.2023 was passed. The petitioner had paid the assessed amount along with the interest in pursuant to the said order. The petitioner is not disputing the said liability, he is only aggrieved by the initiation....