Issuance of GST SCN & disputing position settled by SC & Binding AAAR Ruling amounts to abuse of Law

Azam Laminators Private Limited Vs Additional Director (Madras High Court)

5% GST on Nizam Pakku – Issuance of SCN and disputing position settled by SC and Binding AAAR Ruling tantamount to clear abuse of Law: Madras High Court

The Madras High Court has struck down a Show Cause Notice (SCN) issued to M/s Azam Laminators Pvt. Ltd. seeking to reclassify “Nizam Pakku” (scented betel nut) from Chapter 08 to Chapter 21 of the Customs Tariff Act (CTA) under the GST regime. The Court held that classification had already attained finality in the assessee�

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