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HERO MOTOCORP LIMITED vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI
GANESH RAM MEENA
Pet. Counsel
S. Ganesh
Purvi Mathur
Kushagra Sharma
Res. Counsel
Sandeep Taneja
Kinjal Surana
Sandeep Pathak

Petitioner / Applicant

HERO MOTOCORP LIMITED

Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Aug 27, 2024
Order No.

D. B. Civil Writ Petition No. 13738/2024

Citation

2024(8) TAXREPLY 10744
Original Order
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ORDER

ORDER PER 1. The petitioner has filed this writ petition inter alia challenging the show-cause notice in Form GST DRC-01 dated 03.08.2024. 2. It is contended by learned Senior Advocate appearing for the petitioner that all the other manufacturers who are similarly situated to the petitioner have not been issued such show-cause notice. The petitioner and all other similarly situated manufacturers have been paying GST @18% since 2017, however, vide notice dated 03.08.2024, the respondents seek to levy GST @28%. It is contended that if the GST is levied @28%, the same would result in closure of the establishment of the petitioner-company, as its similarly situated counterparts would get the benefit. It is also contended that circulars have been issued by the Central Board of Indirect Taxes and Customs wherein, it is mandated that before issuing any show-cause notice if there is any change in the interpretation of some issue pertaining to the prevalent trade practice, the same w....

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