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The department had challenged the order passed by Tribunal, Mumbai wherein, the tribunal, inter alia, held that the activity of digital offset and offset printing amounts to manufacture and the same is classifiable under heading chapter 4911 of the Central Excise Tariff.
HC lambasts AO for passing order which shows total non application of mind and not granting opportunity of hearing to petitioner in violation of section 75(4) of CGST Act.
SC held that the activity of digital offset and offset printing amounts to manufacture and same is classifiable under heading chapter 4911 of Central Excise Tariff.
So far as the penalty is concerned on such refundable amount, petitioner is not liable to pay the same since admittedly the respondent/revenue authorities’ own case is that the amount of refund in question was paid to the petitioner due to mistake on their part and for no fault on the part of the petitioner.
Authority concerned to revoke the impugned order of cancellation of GST registration immediately, if petitioner pays interest and penalty within two weeks from date.
