ORDER :

Ujjal Bhuyan, J.

Heard Mr. Srinivas Chaturveduala, learned counsel for the petitioner and Mr. B.Narasimha Sarma, learned Senior Standing Counsel for Central Goods and Services Taxes.

2. By filing this petition under Article 226 of the Constitution of India, petitioner has challenged legality and validity of the show cause notice dated 12.04.2021 issued by Additional Commissioner of Central Taxes and Customs, Hyderabad, Audit –I Commissionerate, Hyderabad.

3. By the impugned show cause notice, Additional Commissioner i.e., the respondent No.4 has called upon the petitioner to show cause as to why the product manufactured and supplied to various customers during the period from July, 2017 to March, 2019 should not be classified under the tariff heading 21069099 of Customs Tariff Act, 1975 made applicable to the Central Goods and Services Tax Act, 2017 (briefly ‘the CGST Act’ hereinafter).

3.1. By the said notice, petitioner has been called upon to show cause as to why an amount of Rs.79,95,295.00 (Rupees seventy nine lakhs, ninety five thousand, two hundred and ninety five only) being the CGST not paid, should not be demanded under Section 74(1) of the CGST Act.

3.2. That apart, pe