https://www.taxtmi.com/caselaws?id=450960 The AAAR remanded a GST classification case to the lower authority for re-examination. The dispute concerned whether water products should be classified under heading 2201. The appellant had submitted additional evidence including test reports, consent letters, and process explanations that were not previously considered. The AAAR held that these new documents warranted fresh consideration by the AAR and directed the lower authority to re-examine the matter following principles of natural justice and provide the appellant an opportunity for personal hearing before passing appropriate orders. en-us Wed, 20 Dec 2023 00:00:00 +0530 Mon, 28 Apr 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450960 The AAAR remanded a GST classification case to the lower authority for re-examination. The dispute concerned whether water products should be classified under heading 2201. The appellant had submitted additional evidence including test reports, consent letters, and process explanations that were not previously considered. The AAAR held that these new documents warranted fresh consideration by the AAR and directed the lower authority to re-examine the matter following principles of natural justice and provide the appellant an opportunity for personal hearing before passing appropriate orders. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450960