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    <title>2024 (8) TMI 646 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC quashed Appellate Authority&#039;s order classifying petitioner&#039;s bio-fertilizers under Chapter 3002 (12% GST) instead of Chapter 3105 (5% GST). The court noted contradictory findings where the same Authority classified similar bio-fertilizers of another manufacturer under Chapter 3105 at lower GST rate, creating anomaly disadvantaging the petitioner. Matter remanded to Appellate Authority for fresh consideration with proper hearing opportunity.</description>
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      <description>Gujarat HC quashed Appellate Authority&#039;s order classifying petitioner&#039;s bio-fertilizers under Chapter 3002 (12% GST) instead of Chapter 3105 (5% GST). The court noted contradictory findings where the same Authority classified similar bio-fertilizers of another manufacturer under Chapter 3105 at lower GST rate, creating anomaly disadvantaging the petitioner. Matter remanded to Appellate Authority for fresh consideration with proper hearing opportunity.</description>
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