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The Supreme Court, through Hon'ble Justices Pankaj Mithal and Prasanna B. Varale, condoned a 30-day delay in filing the petitions (I.A. No. 157639/2025 allowed). The core issue was the classification of flavoured milk for GST purposes: whether it falls under Item 403 taxable at 5% or Item 9930 taxable at 12%. The Court noted that this issue has been previously decided, with the Writ Court holding flavoured milk is classifiable under Item 04030000 and taxable at 5%. Furthermore, a special leave petition (SLP(C)(D) No. 17602 of 2025) challenging this classification was dismissed by the Court on 09.05.2025. Consequently, the present petitions were dismissed, and all pending applications disposed of.