The ruling confirms that alloys are classified by the metal predominating by weight. Since copper predominated, the brass rods were classified under Chapter 74 as copper alloy rods.
The issue concerned tariff classification of a rotor assembly, but the application was withdrawn before any ruling was issued. The authority permitted withdrawal and disposed of the case without examining the merits.
The court held that appeals filed beyond the three-month period plus one-month condonable window under Section 107 cannot be entertained. The ruling reinforces strict adherence to limitation under the CGST Act.
Following the High Court’s ruling on limitation, the Supreme Court dismissed the SLP as withdrawn. The decision leaves intact the finding that delayed GST appeals are not maintainable.
The court ruled that a petitioner cannot re-agitate merits after appeal and writ remedies fail on limitation. Statutory timelines under GST were strictly enforced.
The ruling held that reassessment proceedings initiated after the permissible period were legally unsustainable. The decision reinforces strict adherence to limitation provisions.
The appellate tribunal quashed orders permitting bankruptcy against personal guarantors after a creditor consented to grant additional time to submit repayment plans under the insolvency framework.
The Tribunal upheld deletion of additions after finding that sales receipts were supported by banking records, invoices, and audited books, with no contrary evidence from the tax department.
The High Court set aside GST orders where the show cause notice was served only on the portal after cancellation of registration, holding that principles of natural justice were violated.
The appellate tribunal upheld cancellation of enforcement proceedings after finding violations in service of possession and sale notices, emphasizing strict compliance with statutory rules.
