9911796707
TMI Blog2024 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... with by the petitioner before the assessing officer. The assessing officer also did not take note of either Notification No.1 or Notification No.2. The impugned assessment order was issued in those facts and circumstances. While the petitioner was offered a personal hearing under show cause notice dated 14.10.2023, no personal hearing was provided after the petitioner replied to such show cause notice and prior to the issuance of the assessment order. Upon taking into account the above facts and circumstances, especially the fact that the relevant Notifications were not taken into consideration while issuing the impugned assessment order, impugned assessment order calls for interference. The impugned assessment order dated 12.12.2023 is qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under Notification No.2/2017-Central Tax (Rate) dated 28.06.2017 (Notification No.2). Unfortunately, he submits that Notification No.2 was not referred to in the petitioner's reply to the show cause notice. Notwithstanding the petitioner's failure to refer to and rely on such Notification, learned counsel contended that the GST authorities were under the statutory obligation to examine whether the relevant goods are exempted while undertaking assessment. The judgment of the Bombay High Court in Wasp Pump Private Limited v. Union of India, 2008 (230) E.L.T. 405 (Bombay) and the judgment of the Karnataka High Court in Indo Nissin Foods Ltd. v. Union of India, 1993 (68) E.L.T. 292 (Karnataka) , were relied upon in this regard. By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedules. He further submits that Notification No.2 qualifies Notification No.1 and that goods falling within the scope of the Schedule II of Notification No.2 are exempted from the tax prescribed under Notification No.1. 6. On examining the show cause notice and the reply thereto, it is evident that the petitioner did not raise the issue relating to exemption of goods dealt with by the petitioner before the assessing officer. The assessing officer also did not take note of either Notification No.1 or Notification No.2. The impugned assessment order was issued in those facts and circumstances. While the petitioner was offered a personal hearing under show cause notice dated 14.10.2023, no personal hearing was provided after the petitioner re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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