HC Directs Fair GST Assessment & Consideration of submitted materials, HSN notes & judicial precedents 

SL Lumax Limited Vs Deputy Commissioner of State Taxes-II (Madras high court) This case involves SL Lumax Limited challenging a demand notice issued by the Deputy Commissioner of State Taxes-II (Madras High Court). The dispute centers around the classification of goods manufactured by SL Lumax under the Goods and Services Tax (GST) regime in India. Detailed Analysis Background: SL Lumax Limited, a registered entity under GST laws, classified its goods under chapter heading 8512 of the Central Excise Tariff. However, after the introduction of GST, the tax rates changed. Initially, the goods att...