2026 (2) TMI 890

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.....Y.Prakash For the Respondent : Mr.Sai Srujan Tayi Senior Standing Counsel ORDER In this Writ Petition, the Petitioner is before this Court challenging the impugned Show Cause Notice No.105/2023-AUDIT-I dated 26.06.2023 for the tax period 2017-2020. 2. In the said Show Cause Notice, there were proposals for demanding tax on various headings related to manufacturing, packaging and selli....

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....ober 2017 March 2018 March 2019 October 2019 Rs.3,06,708/- (IGST Rs. 2,56,220/- CGST Rs. 25,244/- SGST Rs. 25,244/-) 5 Short payment of IGST in September 2019 due to wrong adjustment of time barred credit note reported in GSTR-1 return of October 2019 September 2019 Rs.5,24,648/- IGST Rs. 5,24,648/- 6 Wrong availment of ITC pertaining to blocked Credit viz., ITC availed on Tra....

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....imited (cited supra) vide Order dated 18.12.2024. Operative portion of the Order of the Hon'ble Supreme Court which settles the dispute as far as the classification of 'Coconut Oil' is concerned reads as under:- "48. On the above analysis, we are of the opinion that pure coconut oil sold in small quantities as 'edible oil' would be classifiable under Heading 1513 in Section III-Chapter 15....