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GST leviable on supply of unregistered branded rice on which actionable claim or enforceable right in a court of law is available: Tripura HC

May 17, 2021[2021] 127 taxmann.com 340 (TRIPURA)
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GST : Where on a prior intelligence, the officials of GST department had carried out a surprise visit to the premises of the petitioner company from where several incriminating documents and sizable quantity of packaged rice were seized and invoices and other sales details established that for the period under consideration, the petitioner had supplied rice in packages of 25 kg each which carried the brand name Aahar Normal, Aahar Gold or Aahar Premium and on the basis of such materials the adjudicating authority came to the conclusion that the petitioner was engaged in supply of packaged branded rice, since conclusions of the authorities are based on assessment of materials on record and seizure of sizable quantity of packaged branded rice was an indication of the petitioner dealing in such product, assessee was liable to pay CGST and SGST at prescribed rates with interest and penalty.

• As per Notification dated 22-09-2017, the original expression of "put up in unit container and bearing a registered brand name" is now substituted with that it should be put in unit container and may be bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right in a court of law is available. Thus, from the previous requirement of supply of goods in unit container and bearing a registered brand name, the expanded requirement is of the same either bearing of registered brand name or bearing a brand name on which actionable claim or enforceable right in a court of law is available.

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