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GST dispute involving misclassification of two-wheeler seats - ...


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.

October 19, 2024

Case Laws     GST     HC

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.

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