Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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HC determined the petitioner's products were correctly classified under Tariff Item 2202 99 20 as "fruit pulp or fruit juice-based drinks" rather than under 2202 10 90 as "waters containing added sugar or flavoured." The court held that classification depends on the dominant nature of the product, with the presence of fruit juice attributing essential character to the beverage. The Revenue failed to discharge its burden of proof by not providing alternative test reports. The court set aside penalties under Section 74 of CGST Act, finding no evidence of willful suppression or fraud. Interest levied under Section 50 was also invalidated, and the court clarified that post-October 2021 tax notifications could not be applied retrospectively.
HC determined the petitioner's products were correctly classified under Tariff Item 2202 99 20 as "fruit pulp or fruit juice-based drinks" rather than under 2202 10 90 as "waters containing added sugar or flavoured." The court held that classification depends on the dominant nature of the product, with the presence of fruit juice attributing essential character to the beverage. The Revenue failed to discharge its burden of proof by not providing alternative test reports. The court set aside penalties under Section 74 of CGST Act, finding no evidence of willful suppression or fraud. Interest levied under Section 50 was also invalidated, and the court clarified that post-October 2021 tax notifications could not be applied retrospectively.
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