Court Rules in Favor of Petitioner on GST Classification, Quashes Notices, and Directs Regularization of Past Returns.

Case-Laws – GST – Highlights – Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN 19059040 instead of HSN 19059030 and consequent levy of GST.

Court Rules in Favor of Petitioner on GST Classification, Quashes Notices, and Directs Regularization of Past Returns.
Case-Laws
GST
Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN 19059040 instead of HSN 19059030 and consequent levy of GST. Court held that in view of minutes of GST Council meeting and circular dated 1st August, 2023, issue was to be regularized on 'as is w

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