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2023 (10) TMI 145 - KERALA HIGH COURTLevy of penalties u/s 74(9) read with Section 122(2)(b), 122(1)(i) and 125 of the Central Goods and Service Tax Act issued by the 1st respondent - return filed by petitioner not accepted by 1st respondent - classification dispute - evasion of tax - HELD THAT:- As per the Judgment of this Court in the case M/S. CHAKKIATH BROTHERS VERSUS THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE-1, ERNAKULAM [2014 (6) TMI 974 - KERALA HIGH COURT] on the basis of a mere dispute in classification, no penalty proceedings can be initiated. In the present case also there is a dispute of classification. In the impugned order the authority had not considered the judgment of this Court in the case Chakkiath Brothers v. Assistant Commissioner. The matter needs to be remanded back to the 1st respondent for passing a fresh order in accordance with law, after taking into consideration the Judgment in the case Chakkiath Brothers v. Assistant Commissioner - matter is remanded back to the file of the 1st respondent to decide the penalty proceedings - Petition allowed by way of remand.
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