https://www.taxtmi.com/caselaws?id=754289 The Calcutta HC allowed a petition challenging denial of input tax credit refund due to inverted duty structure involving classification of spunbonded polypropylene bed sheets under GST. The Court held that revenue authorities failed to discharge their burden of proving the product's classification under tariff heading 5603 instead of 6304, as required by SC precedents in Puma Ayurvedic and Garware Nylons cases. The authorities inadequately considered factual elements and provided mere assertions without tangible evidence. The appellate authority's order was quashed and set aside, with the application disposed of in favor of the petitioner. en-us Wed, 19 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754289 The Calcutta HC allowed a petition challenging denial of input tax credit refund due to inverted duty structure involving classification of spunbonded polypropylene bed sheets under GST. The Court held that revenue authorities failed to discharge their burden of proving the product's classification under tariff heading 5603 instead of 6304, as required by SC precedents in Puma Ayurvedic and Garware Nylons cases. The authorities inadequately considered factual elements and provided mere assertions without tangible evidence. The appellate authority's order was quashed and set aside, with the application disposed of in favor of the petitioner. Case-Laws GST Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754289