The ruling holds that decorative PVC, PU and PS wall panels retain their character as plastic sheets under CTH 3921. Classification as builders’ ware under CTH 3925 was rejected due to lack of structural function.
An application seeking classification clarity was withdrawn after confirmation that customs proceedings on the same issue were underway. The ruling reiterates the procedural bar on advance rulings in such cases.
The U.S. announced a reduction of tariffs on Indian goods to 18%, indicating a strategic reset in bilateral trade. The move could boost Indian exports, subject to formal customs notifications
The case examined whether a cinema operator passed on the GST reduction on ticket prices. The Tribunal held that maintaining the same cum-tax prices by increasing base prices amounted to profiteering under Section 171.
The issue concerned reassessment initiated through a non-faceless notice despite a binding notification. The ruling confirms that violation of the faceless framework vitiates reassessment proceedings.
The Tribunal held that reassessment based on a notice issued by the wrong authority cannot survive in law. The decision highlights strict adherence to procedural requirements under the faceless regime.
The Tribunal upheld the CIT(A)’s power to remand an ex-parte assessment for fresh adjudication. It ruled that such action was within jurisdiction, leading to dismissal of the Revenue’s appeal.
The issue was whether penalty could survive after the assessment order was set aside. The Tribunal held that once the basis of the addition is extinguished, penalty under Section 271(1)(c) cannot be sustained.
The Tribunal held that reassessment remains valid when the notice is issued while the company is still on the ROC records. Subsequent striking off does not nullify initiated proceedings.
The High Court set aside a GST demand after finding that no personal hearing was granted under Section 75(4). The ruling reiterates that adverse GST orders cannot be passed without following mandatory hearing requirements.
