2025 (11) TMI 2020

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to March, 2020. 2. By the impugned order, the demand proposed in Show Cause Notice No.31/2022-GST(ADC) dated 28.07.2022 has been confirmed against the petitioner. The proposal in the said show cause notice reads as under:- "6. Now, therefore, M/s. Sanmina SCI India Pvt. Ltd, Plot No.1, SIPCOT Industrial Growth Centre, Oragadam, Kanchipuram, Tamil Nadu 602105, are hereby called upon to show cause to the Additional/Joint Commissioner of GST & Central Excise, Chennai Outer Commissionerate, Newry Tower, No. 2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600040, within 30 days of the receipt of this notice as to why: a) The subject goods viz., ECU and ABS should not be classified under HSN 8708300 of the Cu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act, 1975, as discussed supra. ii) I confirm the demand of Rs. 3,46,76,517/- (Rupees Three Crore Forty-Six Lakh Seventy-Six Thousand Five Hundred and Seventeen only) (CGST-Rs. 69,40,576/-SGST-Rs. 69,40,576/-, & IGST-Rs.2,07,95,365/-) being the tax short paid by them arisen on account of mis-classification of the said goods under Section 74(1) read with Section 74(9) of the CGST/TNGST Act, 2017 as made applicable to Section 20 of the IGST Act 2017; iii) I impose a penalty of Rs.3,46,76,517/- (Rupees Three Crore Forty-Six Lakh Seventy Six Thousand Five Hundred and Seventeen only) (CGST-Rs. 69,40,576/-, SGST-Rs. 69,40,576/-, & IGST-Rs 2,07,95,365/-), under section 74(1) of the CGST/TNGST Act, 2017 read with Sections 74(9) of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 8. The case of the petitioner is that the petitioner company was incorporated in the year 2015 and has been operated in a Special Economic Zone (SEZ) since then. The petitioner classified the Electronic Control Units (ECUs) supplied to its buyer M/s. Wabco India Limited for the manufacture of Anti Lock Braking System under heading 9032 89 90. The petitioner came out of the SEZ Unit only in August 2018. The classification adopted by the petitioner which is accepted by the SEZ authorities under the provisions of the Customs Tariff Act 1975, determines the amount liable to be paid by the petitioner under the respective GST enactments. 9. It is submitted by the learned counsel for the petitioner that the petitioner does not gain anything ....