2024 (6) TMI 1240

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..... etitioner's request for an adjournment in response to the show cause notice was denied and a wrong notification was applied - HELD THAT:- On perusal of the impugned order, it appears that the respondent applied Notification No.5/2020 dated 16.10.2020. The petitioner has placed on record the said notification. The notification applies to satellite launch services and not to sanitary ware. The p .....

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..... RDER An order in original dated 20.09.2023 is assailed both on the ground of breach of principles of natural justice and on the ground that an irrelevant notification was applied in respect of sanitary ware. 2. The petitioner is a dealer in sanitary ware, and asserts that sanitary ware was subject to 28% GST as per Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 until the GST rate was .....

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..... ut that the impugned order contains a reference to the petitioner's request for an adjournment and that such request was rejected because 66 days' time had already been given to the petitioner. 5. On perusal of the impugned order, it appears that the respondent applied Notification No.5/2020 dated 16.10.2020. The petitioner has placed on record the said notification. The notification appli .....

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