Tag Archives: Assistant Commissioner of GST

Waiver of interest and penalty cannot be denied solely for depositing tax under the wrong head if the full liability was discharged within the statutory timeframe. Issue Whether the tax authority was justified in rejecting the petitioner’s application for waiver of interest and penalty under Section 128A of the CGST/TNGST Act solely because a portion… Read More »

GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal bank account of a partner for the crystallized tax liabilities of a partnership firm, without invoking the provisional… Read More »

Sprinkling Jaggery Water on Raw Tobacco Is Not Manufacture; Falls Under Heading 2401 As Unmanufactured Tobacco Issue Whether the manual processing of raw tobacco—specifically sprinkling jaggery water, shade drying, and bulking—transforms it into a “manufactured” product classifiable under HSN 2403, or if it retains its character to remain classified as “unmanufactured tobacco” under Heading 2401.… Read More »