https://www.taxtmi.com/caselaws?id=763204 HC allowed the petition and set aside the impugned order, holding that judicial review under Article 226 is maintainable despite alternative remedies. Flavoured milk falls under GST Tariff Heading 0402 (milk and milk products, including milk containing added sugar or sweetening matter) rather than 2202, and the general beverage entry in 2202 yields to the special entry 0402. Consequently, penalties under Section 122(2)(b) and Section 74 of the CGST Act do not arise; the court left open whether penalty could ever be imposed solely for reclassification between tariff entries. en-us Tue, 10 Dec 2024 00:00:00 +0530 Mon, 03 Nov 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763204 HC allowed the petition and set aside the impugned order, holding that judicial review under Article 226 is maintainable despite alternative remedies. Flavoured milk falls under GST Tariff Heading 0402 (milk and milk products, including milk containing added sugar or sweetening matter) rather than 2202, and the general beverage entry in 2202 yields to the special entry 0402. Consequently, penalties under Section 122(2)(b) and Section 74 of the CGST Act do not arise; the court left open whether penalty could ever be imposed solely for reclassification between tariff entries. Case-Laws GST Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763204