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GEMINI COACH BUILDERS vs. THE UNION OF INDIA, THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND OTHERS
(Madras High Court)

Hon'ble Judges:

M.NIRMAL KUMAR

Pet. Counsel

V. Sukumar

Res. Counsel

S. Ragaventhree

Petitioner / Applicant	GEMINI COACH BUILDERS
Respondent	THE UNION OF INDIA, THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 24, 2022
Order No.	W.P.(MD)No.13181 of 2022 and WMP(MD) No.9367 of 2022
Citation	2022(6) TAXREPLY 6036
Original Order
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ORDER
This writ petition has been filed to quash the impugned notice of the fourth respondent dated 29.03.2022 having File No. GEXCOM/ ADJN/GST/ADC/96/2022-ADJN SCN No.02/ADC/2022/GST, DIN. 20220359XN0000313851. 2. The contention of the learned counsel for the petitioner is that the petitioner was earlier issued summons on 15.11.2019, thereby calling for his explanation with regard to the 10 items listed therein. The petitioner appeared before the Superintendent of GST and Central Excise on 06.12.2019 and gave his explanation in detail. With regard to the question No.13 in Ministry's F.No.354/17/2018-TRU dated 01.03.2018, the petitioner had given detailed explanation referring to circular No. 52/26/2018-GST dated 09.08.2018, wherein in para 2.03, it has been clearly clarified that in case of fabrication of body on chassis provided by the principal (not on account of body builder) the supply would merit classification as service and 18% GST as applicable will be charged. Thereafter....