Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN 19059040 instead of HSN 19059030 and consequent levy of GST. Court held that in view of minutes of GST Council meeting and circular dated 1st August, 2023, issue was to be regularized on 'as is where is' basis up to 22.07.2023, meaning petitioners' claim of exemption under HSN 19059040 and payment of nil GST to continue as filed. Respondents misinterpreted 'as is' basis by issuing impugned notices levying 18% GST under HSN 19059030, ignoring binding advance ruling. When petitioners claimed exemption under HSN 19059040 and paid nil GST, same was required to be regularized 'as is' as per GST Council and Board's notification coupled with binding advance ruling. Impugned show cause notices quashed, respondents directed to regularize past returns filed by petitioners on 'as is' basis accepting nil rate of GST up to 22.07.2023. Petition allowed.
Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN 19059040 instead of HSN 19059030 and consequent levy of GST. Court held that in view of minutes of GST Council meeting and circular dated 1st August, 2023, issue was to be regularized on 'as is where is' basis up to 22.07.2023, meaning petitioners' claim of exemption under HSN 19059040 and payment of nil GST to continue as filed. Respondents misinterpreted 'as is' basis by issuing impugned notices levying 18% GST under HSN 19059030, ignoring binding advance ruling. When petitioners claimed exemption under HSN 19059040 and paid nil GST, same was required to be regularized 'as is' as per GST Council and Board's notification coupled with binding advance ruling. Impugned show cause notices quashed, respondents directed to regularize past returns filed by petitioners on 'as is' basis accepting nil rate of GST up to 22.07.2023. Petition allowed.
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