2025 (5) TMI 1257

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....sed by the Appellate Authority under Section 107 of the WBGST/CGST Act, 2017, which form subject matter of challenge in the instant writ petitions, are common. 2. Record would reveal that being aggrieved with the order passed by the proper officer rejecting the refund application in form RFD 06, individual appeals were filed. Mr. Tangri, learned Advocate appearing in support of the writ petitions would submit that the only issue that falls for consideration is with regard to the classification of the PPSB bed sheets. According to him, it is the petitioner's case that the above bed sheets are produced in a finished state by processing the non-woven fabric, which are manufactured by the petitioners and that the petitioners do not consu....

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....mited (supra) by the judgment delivered on 22nd January, 2025. 5. Having heard learned Advocates appearing for the respective parties and noting that the Division Bench of this Court by the aforesaid order while noting that the Appellate Authority had misread the second note in Chapter 63 of the Tariff Act, while proceeding to determine the appeal by using the word "articles made of Chapter 56 to 62" by wrongly substituting the word "made" which is not contained in the note under the aforesaid chapter, the Appellate Authority has arrived at a finding that the bed sheets in question have to be taxed at 12%. 6. It appears that that the Hon'ble Division Bench had observed that the Appellate Authority failed to take note that the word "ma....