Two-wheeler seat GST dispute: Misclassification led to tax liability. Petitioner to forgo refund claim for Rs. 1.25 billion if notices split for AMNESTY scheme.

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....GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting notices for separate years to avail proposed AMNESTY scheme - petitioner agreed not to claim refund of Rs. 1,24,74,14,950 deposited as tax liability and not raise limitation issue if separate notices issued - impugned show cause notice set aside - HC directed issuance of separate notices within two weeks for six assessment years to enable AMNESTY scheme benefit.....