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GST - Highlights / Catch Notes

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Classification of goods - Roja Pakku - Merely because the ...


Reclassification of Roja Pakku Goods: Petitioner's Past Classification Not Binding; Inquiry to Address Controversies Underway.

March 22, 2021

Case Laws     GST     HC

Classification of goods - Roja Pakku - Merely because the petitioner had earlier opted to be classified under Chapter 21, the petitioner's past conduct cannot operate as estoppel. In fact, the petitioner's counsel made it clear that he will still clear all controversy and he will respond to the show cause and participate in enquiry, that may be initiated by the respondent - respondent should not put the petitioner's past conduct against him. - HC

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