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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
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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....