TMI Blog2023 (7) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... HSN 22029930 in order to avail the concessional rate of central excise duty. After the introduction of the GST, the petitioner has deliberately changed the classification of flavored milk to a head under HSN 042/0403 in order to avail a low rate of GST ie; from 12% to 5%. However, there is absolutely no change either in the ingredients or in the manufacturing process. Further, the authority below has analyzed the export invoices of the petitioner which would clearly show that the petitioner was adopting the HSN 22029930 for Badam Milk. The further analyzes of the export details between January, 2021 and October, 2021, it is seen that all the export products are classified under HSN 22029930. Therefore, the respondents have considered eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit that during the investigation by the GST Intelligence Wing, Coimbatore Zonehad against the petitioner, they had contended that the petitioner has wrongly classified their flavored milk drinks/dairy products under HSN 042/0403, which attracted GST at 5% as against HSN 22029930, which attracts GST at 12%, as a result of which there is a short payment of 7% from 01.07.2017. The third respondent has called for explanation from the petitioner, which was furnished vide their letter dated 16.03.2022. Without considering the response, the third respondent had issued the show cause notice on 31.03.2022 and directed the petitioner to appear before the adjudicating authority/assessing authority/the second respondent herein. 3. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an appeal under Section 107 of the Act. Without exhausting the said remedy, the petitioner has rushed to this Court. He would submit that the very grounds on which the writ petition has been moved and the arguments made by the learned counsel for the petitioner would clearly show that there is a serious dispute with reference to the classification, which cannot be dealt with by a Writ Court and can only be considered by the appellate authority. He would submit that the petitioner have themselves admitted that the classification of the product is under Chapter-22. Therefore, he would submit that the writ petition has to be dismissed with a direction to the petitioner to move the appropriate authority under the Act. 6. Heard the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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