Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
The Board-opinion exclusion from monetary limits for departmental GST appeals requires a specific circular communicating the Board's opinion on the merits and guiding field formations to contest the issue before higher forums. Merely filing an appeal or petition before the Supreme Court in another matter involving an identical issue does not establish such an opinion. Without the required circular, the exclusion under paragraph 4(vi) of CBIC Circular No. 207/1/2024-GST does not apply on that basis to an appeal below the prescribed monetary limit.
The Board-opinion exclusion from monetary limits for departmental GST appeals requires a specific circular communicating the Board's opinion on the merits and guiding field formations to contest the issue before higher forums. Merely filing an appeal or petition before the Supreme Court in another matter involving an identical issue does not establish such an opinion. Without the required circular, the exclusion under paragraph 4(vi) of CBIC Circular No. 207/1/2024-GST does not apply on that basis to an appeal below the prescribed monetary limit.
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