2024 (3) TMI 220

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....n the business of manufacturing and supplying electrical lighting or signaling equipment used in motor vehicles. As a registered person under applicable GST laws, the petitioner was filing returns and paying applicable taxes by classifying the goods under chapter heading 8512 of the then Central Excise Tariff. After the introduction of GST, the rate of CGST payable on various goods were notified under Notification No.1/2017 Central Tax (Rate) dated 28.06.2017. In the initial period commencing from 01.07.2017, the parts manufactured by the petitioner and falling under Chapter 8512 attracted 28% GST in the aggregate. With effect from 16.11.2017, under Notification No.41/2017 Central Tax (Rate) dated 14.11.2017, the rate of tax was reduced to ....

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....ow cause notices are in the nature of a demand for payment, learned counsel submits that interference by this Court is warranted. 4. In response to these submissions, Mr.C.Harsha Raj, learned Additional Government Pleader, who accepts notice on behalf of the respondent, submits that classification should be undertaken either by the assessing officer or the authority for advance rulings. He also points out that a show cause notice is merely a starting point and that upon receipt of the assessee's reply, the assessing officer would complete the assessment only upon taking into consideration all relevant material. He also submits that the issue of classification should be left to the wisdom of the assessing officer and that the exercise....

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....t of Tax 17,88,5 0,824 17,88,5 0,824 35,77,0 1,647 17,88,5 0,824 17,88,5 0,824 35,77, 01,647 18,28, 39,442 18,28, 39,442 36,56, 78,884 1,08,10, 82,177.73   Grand Total 17,88,5 0,824 17,88,5 0,824 35,77,0 1,647 17,88,5 0,824 17,88,5 0,824 35,77,0 1,647 18,28, 39,442 18,28, 39,442 36,56, 78,884 1,08,10, 82,178 Please note that interest have been calculated till 22/01/2024 only and the same shall be calculated till the date of payment. Personal Hearing:- You are requested to pay the amount of tax as ascertained above along with t....