No Interim Relief Against GST Show Cause Notices on Classification of Namkeen

The Calcutta High Court examined a writ petition challenging the validity of proceedings initiated under Sections 73 and 74 of the CGST Act concerning the classification and applicable GST rate on extrusion fried snacks and pellet fried snacks marketed as “Namkeen”. 

The petitioner contended that the products were correctly classifiable under Heading 2106 attracting GST at 12% and that invocation of Section 74 was wholly without jurisdiction. 

The Court, however, declined to grant interim relief at the present stage, holding that the issues raised required detailed examination, particularly in view of the challenge to the relevant circular. The matter was directed to proceed on affidavits for comprehensive adjudication.