9911796707
TMI Blog2024 (1) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... dicatory order or not - classification of transportation services - to be classified under SAC 996601 or under SAC 996511? - HELD THAT:- In exercise of discretionary jurisdiction, there are limited circumstances in which a show cause notice may be interfered with. The foremost of such circumstances is if the show cause notice was issued without jurisdiction. A show cause notice may also be interfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amoorthy For the Petitioner in both WP's : Ms.M.N.Bharathi For the Respondent in both WP's : Mr.Prasanth Kiran, GA (Taxes) COMMON ORDER The petitioner assails two separate notices issued on 31.08.2023 in Form GST DRC-01 in these two writ petitions. Except for the assessment periods being different, the issue is common and is, therefore, disposed of by this common order. 2. The petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner submits that the impugned notices are in the nature of an adjudicatory order. He further submits that the nature of services provided by the petitioner cannot reasonably be classified under any heading other than SAC 996511. Since the impugned notices are in the nature of adjudicatory orders, learned counsel submits that replying thereto could become an empty formality. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was issued without jurisdiction. A show cause notice may also be interfered with if no case is made out even assuming that the statements made in the show cause notice are correct. In the case on hand, the dispute revolves around the classification of services provided by the petitioner. In the impugned notices, the respondent has taken the view that the services provided by the petitioner quali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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