MERINO INDUSTRIES LTD. Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This petition has been filed by the petitioner aggrieved of the order dtd. 4/2/2025 passed by Joint Commissioner, SGST, Corporate Circle -1, Ghaziabad (Annexure-1) under Sec. 74 of Goods and Services Tax Act, 2017 (for short, 'the Act') wherein, a demand of Rs.5,82,67,589.12 has been created.

(2.) It is inter alia indicated in the petition that the petitioner is engaged in manufacture and supply of potato flakes besides other items. A show cause notice dtd. 3/8/2024 for the period July 2017 to March 2018, proposing to classify the product in question i.e. potato flakes under tariff heading 2005-2000 instead of 1105-2000 was issued. In the notice, date by which the reply was required to be submitted was indicated as 19/8/2024 and in column pertaining to date of personal hearing 'NA' was indicated and the same was the position pertaining to column pertaining to time of personal hearing.

(3.) A reply to the notice dtd. 3/8/2024 was filed by the petitioner through counsel on 19/8/2024 contesting the allegations made therein. In the reply, a specific prayer was made on behalf of the petitioner that no adverse order to the prejudice of the petitioner be passed without affording him an opportunity of hearing.