Bombay HC Remands GST Appeal After Commissioner Ignored Most Grounds

CMP Euro Technoplast Pvt Ltd thr. Vs Union of India thr. (Bombay High Court) Bombay High Court sets aside rejection of refund claim in plastic toys classification dispute; remands matter to appellate authority for fresh decision. The petitioner is a manufacturer of plastic toys. It initially classified the products under HSN Code 9503, attracting a 12% GST. An enquiry by DGGI dated 20.10.2020 led to a reclassification at 18% GST, and the Petitioner, as a precautionary measure, paid the differential tax and interest. Subsequently, relying on an Advance Ruling from the Gujarat AAR which supporte...