https://www.taxtmi.com/caselaws?id=441124 GST liability depends on correct classification where competing exemption and taxable entries apply. The court noted that the adjudication failed to examine whether the product fell under Notification No. 2/2017-Central Tax (Rate) or the taxable entry in Notification No. 1/2017-Central Tax (Rate), even though classification was the core dispute affecting exemption entitlement. It also found that the assessee was not given an effective opportunity to place its written explanation, amounting to a procedural unfairness. On that basis, the demand order was set aside and the matter remitted for fresh adjudication after hearing the assessee. en-us Thu, 20 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441124 GST liability depends on correct classification where competing exemption and taxable entries apply. The court noted that the adjudication failed to examine whether the product fell under Notification No. 2/2017-Central Tax (Rate) or the taxable entry in Notification No. 1/2017-Central Tax (Rate), even though classification was the core dispute affecting exemption entitlement. It also found that the assessee was not given an effective opportunity to place its written explanation, amounting to a procedural unfairness. On that basis, the demand order was set aside and the matter remitted for fresh adjudication after hearing the assessee. Case-Laws GST Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441124