2024 (2) TMI 994

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..... reon and penalties - whether the petitioners are liable to pay GST @ 28% on tubes and flaps? - HELD THAT:- Prima facie, the contentions advanced by the petitioner are not insubstantial. Accordingly, it is considered apposite to restrain the respondent from taking any coercive steps, pursuant to the order dated 13.09.2023, till the next date of hearing. List on 01.03.2024. - MR. VIBHU BAKHRU AND .....

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..... of the Order-in-Original dated 13.09.2023. 6. The petitioners are manufacturers and suppliers of tyres, tubes and flaps which are classifiable under Chapter 4011,4013 and 4012 respectively under the First Schedule to the Customs Tariff Act, 1975. 7. In terms of the notification no. 41/2017-CT(Rate) dated 14.11.2017, the rate of GST on tubes was reduced to 18% and the petitioner has been charging a .....

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