High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s STESALIT LIMITED & ANR.
v.
UNION OF INDIA & ORS.
W.P.(C) 3138/2025 & CM APPLs. 14824/2025, 21403/2025, 21404/2025 dated 16.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Interim
Classification – Circular No.235/2024-GST – Challenge to classification of Roof Mounted Package Unit (RMPU) air conditioning machines for railways under HSN 8415 (28% GST) instead of HSN 8607 (18% GST) – Petitioner relied on prior advance rulings from UP, MP, HP favouring HSN 8607 – SCN issued post-circular for differential demand – Held: SCN proceedings to continue before adjudicating authority considering advance rulings – Reply to be filed within 30 days – Final order subject to writ outcome and stayed till further orders – Matter listed on 19.05.2025.
Represented By:
Counsel for the Petitioner: Balbir Singh, Sr. Adv. with Divyakant Lahoti, Praveena Bisht, Siddharth Tripathi, Karan Sachdeva & Shivali Shah, Advs.
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