Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Flavoured milk's GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk containing added sugar or other sweetening matter) taxable at 5% or under Heading 2202 as a beverage. Applying the special-entry-over-general-entry principle and relying on binding precedent in materially identical facts, flavoured/sweetened milk was held to be specifically covered by Heading 0402 rather than the general beverage entry under 2202. Consequently, the impugned classification and demand orders were quashed, and the authority was directed to refund the tax paid along with applicable interest within three months. - HC
Flavoured milk's GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk containing added sugar or other sweetening matter) taxable at 5% or under Heading 2202 as a beverage. Applying the special-entry-over-general-entry principle and relying on binding precedent in materially identical facts, flavoured/sweetened milk was held to be specifically covered by Heading 0402 rather than the general beverage entry under 2202. Consequently, the impugned classification and demand orders were quashed, and the authority was directed to refund the tax paid along with applicable interest within three months. - HC
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