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Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and powder of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28.06.2017, as amended by Notification No. 07/2022 Central Tax (Rate) dated 13.07.2022, mentions 'Flour of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Exemption under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Circular No. 149/05/2021-GST dated 17.06.2021 is not applicable as the applicant is supplying goods and not services. Clarification No. KSA/GST.CR-05/2019-20 dated 23.06.2021 issued by Karnataka is also not applicable.
Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and powder of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28.06.2017, as amended by Notification No. 07/2022 Central Tax (Rate) dated 13.07.2022, mentions 'Flour of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Exemption under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Circular No. 149/05/2021-GST dated 17.06.2021 is not applicable as the applicant is supplying goods and not services. Clarification No. KSA/GST.CR-05/2019-20 dated 23.06.2021 issued by Karnataka is also not applicable.
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