Mere Two Set of Invoices Insufficient to Prove Clandestine Removal Without Evidence

Sharda Rerollers Private Limited Vs Commissioner of CGST (CESTAT Kolkata) Introduction: In a significant ruling on 08.02.2024, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata delivered a verdict in favor of Sharda Rerollers Private Limited, contesting the Commissioner of CGST’s allegations of clandestine removal of goods. This case, pivotal in its exploration of the evidentiary standards required to substantiate charges of non-compliance and tax evasion, sheds light on the legal intricacies surrounding business operations and tax liabilities. Detailed Analysis: T...