Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Imported woven textile rolls intended solely for printing as labels/badges, though lacking pre-woven inscriptions, were held to fall within "woven labels, badges and similar articles" under heading 58.07 because the tariff entry expressly includes "similar articles" and HSN explanatory notes guide classification; the Calcutta HC ratio relied on supported treating such strips as label-like articles. Consequently, the goods were classified at 8-digit level under CTI 5807 1010/5807 1020/5807 1090 based on composition, and were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the applicable IGST on import. - AAR
Imported woven textile rolls intended solely for printing as labels/badges, though lacking pre-woven inscriptions, were held to fall within "woven labels, badges and similar articles" under heading 58.07 because the tariff entry expressly includes "similar articles" and HSN explanatory notes guide classification; the Calcutta HC ratio relied on supported treating such strips as label-like articles. Consequently, the goods were classified at 8-digit level under CTI 5807 1010/5807 1020/5807 1090 based on composition, and were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the applicable IGST on import. - AAR
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