9911796707
TMI Blog2024 (10) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1,24,74,14,950/- shall not be claimed to be refunded. Further in the event, if the respondent is issuing separate show cause notices for six assessment years, the petitioner will not raise the issue of limitation.' However, the petitioner's intention is that only in the event of separate show cause notices being issued, the petitioner will pay the tax liability and avail the AMNESTY scheme, which is proposed to be launched by the respondent from November 2024 and would get the benefit of waiver of interest as well as penalty. This Court sets aside the bunching of show cause notices issued for separate years, in the present case, the show cause notices may be split up regarding assessment years and separate notices may be issued f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that in the present case, the dispute is pertaining to classification of two wheeler seats manufactured by the petitioner under CTH 9401 and not under CTH 8714. In the impugned order, it was alleged that by classifying its two wheeler seats under Customs Tariff Heading -CTH 9401, instead of CTH 8714, the petitioner committed short payment of GST @ 18% instead of GST @ 28% from July 2017 to October 2023, thereby shortfall amount was demanded for the period between 2017 and 2023. 3. It is submitted by the petitioner that on account of nuanced interpretation of entries of the Customs Tariff Act, a confusion prevailed in the industry concerning correct classification and rate to be adopted for supply of two wheeler seats and in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of GST Central Excise, Salem (2024- VIL-19-MAD) this Court sets aside the bunching of show cause notices issued for separate years. Following the same, he requested this court to set aside the show cause notices issued for six assessment years and prays for a direction to issue separate show cause notices for each and every assessment years separately, in which case, he would fairly submit that he will not claim refund of Rs. 1,24,74,14,950/- already deposited by him. He further submitted even he will not raise any issue of limitation and would opt for availing the AMNESTY scheme and will solve the issue. 6. Learned Senior Panel Counsel appearing for the respondent submitted that the submissions of the learned counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as per the decision of this Court cited supra, this Court sets aside the bunching of show cause notices issued for separate years, in the present case, the show cause notices may be split up regarding assessment years and separate notices may be issued for each and every assessment years separately in order to avail AMNESTY Scheme, which is proposed to be launched during November 2024. 11. For the foregoing discussions, the impugned show cause notice is set aside and the following order is passed. (1) The respondent is directed to issue separate show cause notices regarding six assessment years within a period of two weeks from the date of receipt of copy of this order, in which case, the petitioner shall not raise issue of limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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