Uno Minda Limited (Seating Division) Vs Joint Commissioner of GST (Madras High Court)
Madras High Court sets aside the bunching of show cause notices issued for separate years and directed to issue separate notices for each assessment years so that petitioner can avail benefit of AMNESTY Scheme which is proposed to be launched during November 2024.
Facts- This Writ Petition is filed challenging the show cause notice dated 25.07.2024 along with summary notice in Form GST DRC-01, dated 05.08.2024 under section 74 of the CGST Act. The impugned show cause notice demands differential amounts stating that the petitioner was engaged in misclassification of two-wheeler seats under Customs Tariff Heading (CTH) 9401 instead of CTH 8714 and the same resulted in alleged short payment of GST @ 18% instead of GST @ 28% for the period between July 2017 and October 2023.
Petitioner mainly contested that since the show cause notice was issued demanding tax in respect of six assessment years, the petitioner is not able to avail opportunity of AMNESTY scheme which is scheduled to be come into force from 1st November 2024 and in the event of respondent issuing separate show cause notices for each and every assessment year, the petitioner can very well avail AMNESTY scheme enabling it to get waiver of interest as well as penalty on its tax liability.
