Validity of SCN: HC direct GST dept to consider applicability of Circular No. 52/26/2018-GST

PEETEE Coach Builders Private Limited Vs Union of India (Madras High Court) The petitioner has challenged the impugned show cause notice dated 15.12.2020 of the 4th respondent on the ground that the impugned notice is contrary to the circular No.52/26/2018-GST, dated 09.08.2018 of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi. A Specific reference was drawn to paragraph No. 12 from the said circular, which reads as under:- “12.1. Applicable GST rate for bus body building activity:-Representations have been receive...