9911796707
TMI Blog2024 (3) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ven proceeding on the assumption that the statements in the show cause notice are correct. The petitioner has placed on record the notes under Section XVII, which deals with chapter 85. He has also placed on record the HSN Explanatory notes. In multiple judgments of this Court and the Supreme Court, the HSN Explanatory notes have been referred to and relied upon as an authoritative guide to issues relating to classification. The petitioner has also placed for consideration Instruction No.1/2022, which refers to several judgments of the Supreme Court. If the petitioner / assessee placed this material before the assessing officer, it is needless to say that the assessing officer is under an obligation to consider this material with an open mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 14.11.2017. 2. In these facts and circumstances, the petitioner received an intimation in Form DRC-01A on 11.12.2023 stating that the goods manufactured by the petitioner are classifiable under chapter 8708 and not under 8512 and indicating the amount payable by the petitioner. The petitioner replied thereto on 18.12.2023 and stated that the goods are correctly classified under chapter 8512. The show cause notices impugned herein were issued on 31.01.2024 upon receipt of the petitioner's reply. 3. Learned counsel for the petitioner contends that the show cause notices were issued by pre-determining and pre-judging that the goods fall within Chapter 8708 and not 8512. By referring to the notes under Section XVII, particularly notes 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the petitioner's apprehensions are misplaced and that the assessing officer would duly take into consideration all materials placed on record by the assessee, including all precedents. 6. Ordinarily, a show cause notice is not interfered with unless issued by a person without jurisdiction or unless no case is made out even proceeding on the assumption that the statements in the show cause notice are correct. Obviously, the above principles are not castin- stone. In paragraph 14 of the impugned show cause notices, the assessing officer recorded as under: 14. Therefore it is proposed to levy the above said turnover at the rate of 28% as such supply should have fallen under HSN 8708 for the tax period July-2017 to March-2018. More ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led upon to pay the quantified sum and not show cause as to why the said amounts are not payable. Therefore, I am of the view that these writ petitions are liable to be disposed of by making a few observations. 8. The petitioner has placed on record the notes under Section XVII, which deals with chapter 85. He has also placed on record the HSN Explanatory notes. In multiple judgments of this Court and the Supreme Court, the HSN Explanatory notes have been referred to and relied upon as an authoritative guide to issues relating to classification. The petitioner has also placed for consideration Instruction No.1/2022, which refers to several judgments of the Supreme Court. If the petitioner / assessee placed this material before the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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