2026 (3) TMI 1430

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.... Presence:- For the Petitioner: Mr. Makarand Joshi and Mr. Suryakant Maithani, Learned Counsel. For the State/respondents through V.C.: Ms. Puja Banga, learned Brief Holder. JUDGMENT (PER MR. MANOJ KUMAR GUPTA C. J.) 1. Heard learned counsel for the parties. 2. The petitioner has assailed an adjudication order dated 01.12.2025 passed by respondent no. 3 u/s 73(9) of the Uttarak....

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....ority. 4. In support of the submission, learned counsel for the petitioner has placed reliance on judgments of Hon'ble Supreme Court as well as judgments of various High Courts, which are as under:- (i) Whirlpool Corporation vs. Registrar of Trade Marks, Mumbai & Ors., (1998) 8 Supreme Court Cases 1 (ii) Avandtha Holdings Ltd. Vs. Proper Officer, GST, New Delhi, (2024) 21 Cent....

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.... only for a particular model being manufactured by the petitioner company would fall and has thereafter returned a specific finding that it should have been categorized under HSN code 8714 (Parts and Accessories of Vehicles of Headings 8711 to 8713) and consequently the tax was payable @ 28%, whereas it has been paid @ 18% only. Accordingly, the difference in tax amount has been demanded from the ....