2024 (5) TMI 303

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.... 7857 of 2024 And W. M. P. No. 8811 of 2024 - -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Raghav Rajeev for M/s. Lakshmi Kumaran and Sridharan For the Respondents : Mr. K. Mohanamurali, Sr. SC ORDER An assessment order dated 30.12.2023 is the subject of challenge in this writ petition. The petitioner is a manufacturer and supplier of oil coolers....

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....ard, learned counsel submitted that the respondent concluded that there was mis-classification on the basis that a radiator and an oil cooler perform the same functions and also by referring to the definitions of the two terms. Since the material placed on record by the petitioner was not taken into consideration, he submits that the impugned order calls for interference. He further submits that t....

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....ad replied to the show cause notice and participated in proceedings, including by attending a personal hearing on 14.11.2023. On perusal of the impugned order, it follows that about eight issues were considered therein. One of the issues relates to mis-classification of oil coolers. The main grievance of the petitioner is that the Chartered Engineer&#39;s certificate was disregarded while concludi....