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Case Law Details

Case Name : Sharda Rerollers Private Limited Vs Commissioner of CGST (CESTAT Kolkata)
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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 lega

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