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GST - Highlights / Catch Notes

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Classification of manufactured goods - If the appellants had ...


GST Classification Dispute: Both Parties Err in Responses, Proceedings to Restart for Correct Resolution.

December 23, 2022

Case Laws     GST     HC

Classification of manufactured goods - If the appellants had restricted their reply only to the extent query raised, this problem could have been averted. Thus, not only the authority committed a mistake in proceeding to reject all the contentions and then issued the show cause notice, equally the appellants also committed a mistake in mentioning facts which were not required to be done pursuant the query raised by the authority. - The entire proceedings have to be redone in an opposite manner. - HC

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