2024-VIL-346-MAD
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SGST High Court Cases

GST - Classification of catalysts and catalytic converters - Petitioner classified catalysts under HSN Code 38151290 and catalytic converters under HSN Code 84213990 – Issue of SCN under 74 of the CGST Act, 2017 in pre-determined manner – Revenue reliance on Apex Court judgement in Westinghouse Saxby case - Petitioner’s case that Section 74 cannot be invoked in relation to classification disputes – HELD - It is possible for the petitioner to respond to the respective show cause notice and indicate that none of the ingredients of Section 74 are made out. Even if the assessing officer disregards the same and issues assessment orders on such basis, it would be still possible for the petitioner to challenge such orders in accordance with law - As regards the challenge on the ground that the proposed classification is entirely based on the judgment of the Hon'ble Supreme Court in Westinghouse Saxby, it is always open to the petitioner to refer to the first schedule of the Customs Tariff Act, 1975 and the HSN Explanatory notes and contend that the classification under Chapter 84 is the correct classification. It is also possible to contend that the judgment of the Hon'ble Supreme Court in Westinghouse Saxby does not apply to the case of the petitioner in view of Note 1 of the General Rules of Interpretation of this schedule – prima facie, there is merit in petitioner’s submission that the contentions of the petitioner are being disregarded, as is evident from the repeated reference to Westinghouse Saxby in the intimation and show cause notices – the petitioner shall reply to the respective show cause notice and the respondent is directed to consider all contentions raised by the petitioner objectively and not in a pre-determined manner – the writ petitions are disposed of
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