Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

UNO MINDA LIMITED vs. THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE, SALEM, TAMILNADU
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Raghavan Ramabadran
Res. Counsel
B.ramana Kumar

Petitioner / Applicant

UNO MINDA LIMITED
Respondent THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE, SALEM, TAMILNADU
Court Madras High Court
State

Tamilnadu

Date Sep 23, 2024
Order No.

W. P. No. 27776 of 2024 And WMP. Nos. 30287 & 30288 of 2024

Citation

2024(9) TAXREPLY 11229
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER This Writ Petition is filed challenging the show cause notice dated 25.07.2024 along with summary notice in Form GST DRC-01, dated 05.08.2024 under section 74 of the CGST Act. The impugned show cause-notice demands differential amounts stated in the tabular column therein stating that the petitioner was engaged in misclassification of two-wheeler seats under Customs Tariff Heading (CTH) 9401 instead of CTH 8714 and the same resulted in alleged short payment of GST @ 18% instead of GST @ 28% for the period between July 2017 and October 2023. 2.The learned counsel for the petitioner submitted that the show cause notice was issued by the respondent for its assessment years starting from 15.11.2017 to 31.10.2023. He further submitted that in the present case, the dispute is pertaining to classification of two wheeler seats manufactured by the petitioner under CTH 9401 and not under CTH 8714. In the impugned order, it was alleged that by classifying its two wheeler seats un....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
26
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)