Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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AAAR set aside the advance ruling regarding classification of tapioca flour and remnants obtained from crushing dried tapioca roots under GST provisions. The appellant-trader failed to provide sufficient documentary evidence from manufacturers regarding the exact manufacturing process, which is crucial for proper tariff classification under Chapter 11 versus Chapter 23. The Authority found that products in Chapter 11 are primarily for food industry use while Chapter 23 covers milling residues for animal feed. Since the appellant could not substantiate claims about the manufacturing process and the lower authority failed to consider complete facts, principles of natural justice were violated. The matter was remanded to the original Authority for fresh consideration with proper opportunity for the appellant to present evidence and be heard in person before determining correct classification and tax liability.
AAAR set aside the advance ruling regarding classification of tapioca flour and remnants obtained from crushing dried tapioca roots under GST provisions. The appellant-trader failed to provide sufficient documentary evidence from manufacturers regarding the exact manufacturing process, which is crucial for proper tariff classification under Chapter 11 versus Chapter 23. The Authority found that products in Chapter 11 are primarily for food industry use while Chapter 23 covers milling residues for animal feed. Since the appellant could not substantiate claims about the manufacturing process and the lower authority failed to consider complete facts, principles of natural justice were violated. The matter was remanded to the original Authority for fresh consideration with proper opportunity for the appellant to present evidence and be heard in person before determining correct classification and tax liability.
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