2024 (5) TMI 1577 - SCH - GST

Power of Tax Research Unit (TRU) to issue clarification regarding Classification of Goods - Validity of Circular No. 80/54/2018-GST dated 31.12.2018 issued by the Tax Research Unit of the Respondent No. 1 - polypropylene woven and non-woven bags including those laminated with Biaxially Oriented Polypropylene (BOPP) - liable to be classified as falling under Chapter 39 or not - it was held by High Court that In the absence of a conferral of any power upon the TRU or it being recognized as being statutorily enabled to issue any clarification or directive under Section 168 of the CGST Act the circular is liable to be quashed and set aside on this ground alone. HELD THAT - Issue notice. In the meantime operation of the impugned order shall remain stayed.

Summary

The Supreme Court, through Hon'ble Justices Aravind Kumar and Augustine George Masih, issued an order wherein the learned senior counsel for the petitioner undertook to file the order of the Central Board of Indirect Tax (CBIT) by the next hearing. The Court issued notice and granted a stay on the operation of the impugned order pending further proceedings.