https://www.taxtmi.com/caselaws?id=758515 Gujarat HC quashed SCN u/s 74 of GST Act challenging classification of petitioner's product under HSN 19059040 versus 19059030. Court held that per GST Council minutes and Board circular dated 1.08.2023, past period regularization should be on "as is where is" basis up to 22.07.2023. Since petitioner claimed exemption under HSN 19059040 and filed returns at nil rate, respondents misinterpreted by imposing 18% GST under HSN 19059030, ignoring binding Gujarat Appellate Authority ruling. Court directed regularization of past returns at nil rate as filed. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 03 Apr 2026 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758515 Gujarat HC quashed SCN u/s 74 of GST Act challenging classification of petitioner's product under HSN 19059040 versus 19059030. Court held that per GST Council minutes and Board circular dated 1.08.2023, past period regularization should be on "as is where is" basis up to 22.07.2023. Since petitioner claimed exemption under HSN 19059040 and filed returns at nil rate, respondents misinterpreted by imposing 18% GST under HSN 19059030, ignoring binding Gujarat Appellate Authority ruling. Court directed regularization of past returns at nil rate as filed. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758515