Rajasthan HC Quashes GST Demand as SCN Reopened Issues Already Decided by Advance Ruling

Gyankeer Tobacco Products Pvt. Ltd. Vs Additional Commissioner (Rajasthan High Court) Show Cause Notice Based on Allegations Earlier Rejected by AAR Held Unsustainable by Rajasthan High Court;  Advance Ruling Binding on GST Authorities Unless Fresh Facts Emerge;  Rajasthan High Court Sets Aside ₹195 Crore GST Notice Because No Fresh Material Was Found;  Reopening Concluded GST Classification Dispute Without New Evidence Violates Law;  Section 74 Proceedings Cannot Be Invoked Without Proof of Willful Suppression;  GST Authorities Cannot Circumvent Binding Advance Ruling Through Fresh Sho...