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 no.46 of Schedule II of the GST Rate Notification, attracting 12% GST, and therefore proceedings under Section 74 were not maintainable. The petitioner also challenged a separate show-cause notice issued under Section 73 proposing reclassification of the products.
The petitioner relied on circulars dated 31st January, 2023 and 11th October, 2024 to submit that ‘Namkeen’ had consistently been classified under the relevant entry taxable at 12%. The respondents opposed the writ petition and argued that a show-cause notice could be challenged only in exceptional circumstances. It was also submitted that despite an undertaking given by the petitioner on 26th May, 2025 to furnish a detailed reply, no proper response was submitted before the authority, leading to issuance of the Section 74 notice.
