Calcutta HC Declines to Interfere With Section 74 GST Notice in ‘Namkeen’ Reclassification Case

Pamper Ovenfresh Foods Private Limited Vs Additional Commissioner Central Tax (Calcutta High Court) The Calcutta High Court considered a writ petition challenging the validity and legality of a notice dated 5th December, 2025 issued under Section 74 of the CGST Act, along with all connected proceedings. The petitioner contended that the authority lacked jurisdiction to invoke Section 74 since the essential ingredients for applying the provision were absent. It was argued that extrusion fried snacks and pellet fried snacks were correctly classified under sub-heading 2106 90 99 read with serial ...