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T. S SIVAGNANAM, HIRANMAY BHATTACHARYYA
Harsh Polyfabric Private Limited – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
T.S. SIVAGNANAM, C.J. :
1. These two appeals are directed against a common judgment and order in WPO 588 of 2019 and WPO 235 of 2021. By the impugned order the learned Single Bench has substantially considered the factual matrix and recorded various findings which all enured in favour of the appellant/assessee.
2. The appellant is aggrieved on account of the fact that the learned Single Bench though recorded findings on merits in favour of the appellant/assesee, and was satisfied that the order of the Appellate Authority was to be set aside and remanded the matter for de novo consideration.
3. Aggrieved by such portion of the order the appellant/writ petitioners have preferred this appeal.
4. It is a matter of record that the respondents have not preferred any appeal as against these findings recorded by the learned Single Bench which are in favour of the appellant, which we are required to see as to whether the case requires to be remanded for reassessment/de novo consideration or not.
5. The appellant/assessee filed refund application under Section 54(3) of the West Bengal Goods and Services Act, 2017 (the Act) of Income Tax Act, 1961 accumulated due to inverted tax structur
The burden of proof for product classification lies with the taxing authority, and mere assertions without evidence are insufficient to justify classification decisions.
The classification of goods under the Customs Tariff Act must align with their actual characteristics, particularly distinguishing between fully and partially coated fabrics.
The court established that woven fabrics, regardless of raw material, are classified as textiles under GST, ensuring uniformity in tax treatment across similar products.
Tax exemption for HDPE woven fabrics requires actual levy of additional duty; nil rate does not equate to exemption under sales tax law.
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