#cbic section 168

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GST circular quashed as TRU lacked statutory authority under Section 168 of the CGST Act to issue classification clarifications, and because the circular failed to consider statutory distinctions between textiles and plastics

W.P.(C) 5933/2019 — High Court of Delhi — Classification Dispute (Polypropylene Woven/Non-Woven Bags) — Circular Quashed Case Details Case Title: Association of Technical Textiles Manufacturers and Processors & Anr. vs. Union of India & Ors.Court: High Court of DelhiPetition No.: W.P.(C) 5933/2019Category: Classification – PP woven & non-woven bagsDate of Judgment: Reserved: 13.10.2023 |…

GST circular quashed as TRU lacked statutory authority under Section 168 of the CGST Act to issue classification clarifications, and because the circular failed to consider statutory distinctions between textiles and plastics