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    <title>2021 (2) TMI 689 - CALCUTTA HIGH COURT</title>
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    <description>The judgment in this case pertains to an inquiry under Section 70 of the Central Goods and Services Tax Act, 2017, concerning a classification dispute between the petitioners and the authorities regarding a composite supply related to the Public Distribution System (PDS) from the State Government. The disagreement revolves around the interpretation of the applicable tax rate, with the petitioners and SGST Authorities advocating for a 5% tax rate and the CGST Authorities proposing an 18% tax rate. The court directed the petitioners to produce additional documents, emphasized cooperation with the inquiry officer, and modified procedures due to the pandemic, deferring personal presence and adjourning the writ petition.</description>
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    <pubDate>Mon, 18 Jan 2021 00:00:00 +0530</pubDate>
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      <title>2021 (2) TMI 689 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=404197</link>
      <description>The judgment in this case pertains to an inquiry under Section 70 of the Central Goods and Services Tax Act, 2017, concerning a classification dispute between the petitioners and the authorities regarding a composite supply related to the Public Distribution System (PDS) from the State Government. The disagreement revolves around the interpretation of the applicable tax rate, with the petitioners and SGST Authorities advocating for a 5% tax rate and the CGST Authorities proposing an 18% tax rate. The court directed the petitioners to produce additional documents, emphasized cooperation with the inquiry officer, and modified procedures due to the pandemic, deferring personal presence and adjourning the writ petition.</description>
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