2024 (10) TMI 965

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....the tabular column therein stating that the petitioner was engaged in misclassification of two-wheeler seats under Customs Tariff Heading (CTH) 9401 instead of CTH 8714 and the same resulted in alleged short payment of GST @ 18% instead of GST @ 28% for the period between July 2017 and October 2023. 2.The learned counsel for the petitioner submitted that the show cause notice was issued by the respondent for its assessment years starting from 15.11.2017 to 31.10.2023. He further submitted that in the present case, the dispute is pertaining to classification of two wheeler seats manufactured by the petitioner under CTH 9401 and not under CTH 8714. In the impugned order, it was alleged that by classifying its two wheeler seats under Customs ....

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....AMNESTY scheme which is scheduled to be come into force from 1st November 2024 and in the event of respondent issuing separate show cause notices for each and every assessment year, the petitioner can very well avail AMNESTY scheme enabling it to get waiver of interest as well as penalty on its tax liability. Therefore , on this ground the impugned show cause notice is liable to be set aside. 5. Further, he would contend that in the matter of Titan Company Ltd., Vs the Joint Commissioner of GST & Central Excise, Salem (2024- VIL-19-MAD) this Court sets aside the bunching of show cause notices issued for separate years. Following the same, he requested this court to set aside the show cause notices issued for six assessment years and prays ....

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....ot raise the issue of limitation.' However, the petitioner's intention is that only in the event of separate show cause notices being issued, the petitioner will pay the tax liability and avail the AMNESTY scheme, which is proposed to be launched by the respondent from November 2024 and would get the benefit of waiver of interest as well as penalty. 10. While recording the submission of the learned counsel for the petitioner, as requested by the learned counsel for the petitioner that as per the decision of this Court cited supra, this Court sets aside the bunching of show cause notices issued for separate years, in the present case, the show cause notices may be split up regarding assessment years and separate notices may be issue....