https://www.taxtmi.com/caselaws?id=766774 Where the factual material needed to verify whether processed frozen seafood in industrial pack qualified for exclusion under the Legal Metrology rules was not produced, the AAR could not determine whether the supply was exempt or taxable under GST. Repeated opportunities of hearing were not utilised, the matter was disposed of ex parte, and no substantive advance ruling on taxability was pronounced. The absence of supporting documents meant the conditions for treating the goods as non-retail industrial or institutional packing could not be established, so the GST liability question remained undecided on merits. en-us Thu, 27 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766774 Where the factual material needed to verify whether processed frozen seafood in industrial pack qualified for exclusion under the Legal Metrology rules was not produced, the AAR could not determine whether the supply was exempt or taxable under GST. Repeated opportunities of hearing were not utilised, the matter was disposed of ex parte, and no substantive advance ruling on taxability was pronounced. The absence of supporting documents meant the conditions for treating the goods as non-retail industrial or institutional packing could not be established, so the GST liability question remained undecided on merits. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766774