Sep 28, 2025
GST show cause notice for classification of “Nizam Pakku” quashed as abuse of process since classification already settled by Supreme Court and AAAR
Case Summary Case Title: Azam Laminators Pvt. Ltd. v. Additional DirectorCourt: Madras High CourtCase Number: W.P. No. 17090 of 2022 & W.M.P. Nos. 16390 & 16391 of 2022Judgment Date: 01.08.2025Category of Dispute: Classification under GSTRelevant Sections: Section 7 of CGST Act; Rule 104 CGST Rules (Advance Ruling); Notification No. 1/2017-CT (Rate); Circular No. 163/19/2021-GST; Tariff Items…