TMI Blog2022 (7) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice, which has been issued by the 4th respondent under Sections 73 and 74 of the GST Act, 2017 cannot be said to be without jurisdiction merely because on merits there is a clarification of CBIC Circular No.52/26/2018-GST dated 09.08.2018. This circular is binding on the authorities as per the decision of the Hon'ble Supreme Court in the case of COLLECTOR OF C. EX., VADODARA VERSUS DHIREN CHEMICAL INDUSTRIES [ 2001 (12) TMI 3 - SUPREME COURT] . These circulars are however not binding on the Courts as per the decision of the Hon'ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, BOLPUR VERSUS M/S RATAN MELTING WIRE INDUSTRIES [ 2008 (10) TMI 5 - SUPREME COURT] . Thus, it is true that the circular issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicles for the transport of ten or more persons, including the driver) fall under headings 8702 and attract 28% GST: Further, chassis fitted with engines (8705) and whole bodies (including cabs) for buses (8707) also attract 28% GST. In this context, it is mentioned that the services of bus body fabrication on job work basis attracts 18% GST on such service. Thus, fabrication of buses may involve the following two situations:- a) Bus body builder a bus, working on the chassis owned by him and supplies the built-up bus to the customer and charges the customer for the value of the bus. b) Bus body builder builds body on chassis provided by the principal for bodybuilding and charges fabrication charges (including certain material th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the show cause notice. 4.Opposing the prayer, the learned counsel for the respondents jointly submits that the writ petition is liable to be dismissed as the petitioner has an alternate remedy before the 4th respondent, who has issued the impugned show cause notice. It is open for the petitioner to file a reply citing the above mentioned circular. It is submitted that the writ petition is premature. It is therefore submitted that the writ petition is liable to be dismissed. In this connection, the learned Central Government Standing Counsel for the 1st respondent has relied on the decision of the Hon'ble Supreme Court in Civil Appeal No.2276 of 2019 (Union of India and others Vs. Coastral Container Transporters Association an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has to be considered on merits of the facts and circumstances of the case. 8.Considering the fact that the circulars are binding on the respondents, I am inclined to disposed of this writ petition by directing the petitioner to file a reply before the 4th respondent to the impugned show cause notice within a period of 60 days from the date of receipt of a copy of this order. The 4th respondent shall pass an order independently within a period of 30 days thereafter, after considering the applicability of clarification in 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 to the facts of the case. It is needless t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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