Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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HC determined mango pulp's GST classification, affirming the 12% tax rate from 01.07.2017 based on precedent in Vimal Agro. The court validated Circular No. 179/11/2022-GST, rejecting petitioner's challenge to classification. The ruling mandates GST payment at 12% for mango pulp between 01.07.2017 and 18.07.2022, upholding show cause notices for differential tax recovery. Petition partially allowed, establishing definitive tax treatment for mango pulp under existing GST regulations.
HC determined mango pulp's GST classification, affirming the 12% tax rate from 01.07.2017 based on precedent in Vimal Agro. The court validated Circular No. 179/11/2022-GST, rejecting petitioner's challenge to classification. The ruling mandates GST payment at 12% for mango pulp between 01.07.2017 and 18.07.2022, upholding show cause notices for differential tax recovery. Petition partially allowed, establishing definitive tax treatment for mango pulp under existing GST regulations.
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