9911796707
TMI Blog2025 (1) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... on, it is paying higher GST @ 12%. >Further as apparently the Entry No. 181-A in Schedule-I is not different from sub heading 3003.31 of the Central Excise Tariff Act, 1985 which was worded exactly in similar manner and has been repeatedly interpreted contrary to the allegations made in the show cause notice, the aspect invoking the extended period of limitation in the circumstances requires consideration along with the binding nature of the deliberations of GST Council in its minutes dated 06.10.2017 - The issue as raised are jurisdictional in nature and, therefore, the aspect of availability of opportunity to respond to the show cause notice apparently would not come in way of the petitioner in maintaining the petition. >The matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No. 101-A which pertains to namkeen, bhujia mixture etc. >4. It is also submitted that though the allegations pertaining to 'Chyawanprash Awaleha' being a registered trade mark have been repeatedly made in the show cause notice, however, no evidence regarding the same being registered trade mark of the petitioner has been produced and it has been specifically denied that the same is a registered trade mark of the petitioner-company. >5. Further submissions have been made that issuance of notice under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act') for invoking extended period of limitation is wholly without jurisdiction as the facts necessary for invoking the provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing in response to the show cause notice before the authority and raise all the issues as raised in the present petition and, therefore, there is no case made out to invoke jurisdiction under Article 226 of the Constitution of India. Reliance was placed on Union of India Vs. Guwahati Carbon Ltd. : (2012) 11 SCC 651, Commissioner of Central Excise, Haldia Vs. Krishna Wax (P) Ltd.: Civil Appeal No. 8609 of 2019 decided on 14.11.2019 and GKN Driveshafts (India) Ltd. Vs. Income Tax Officer and Ors. : (2003) 1 SCC 72. >9. Having considered the submissions made by learned counsel for the parties, the aspect pertaining to invoking extended period of limitation under Section 74 of the Act is essentially a jurisdictional aspect in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
