2025 (5) TMI 843 - SCH - GST

Maintainability of petiiton - avaiability of alternative remedy - Classification of goods - flavoured milk - to be classified under GST Tariff Heading 0402 or 2202? - Applicability of penalty under Section 122(2)(b) and Section 74 of the Central GST Act - it was held by High Court that flavoured milk should be classified under 0402 and that the penalties were unjustified. HELD THAT - It is not inclined to interfere with the impugned judgment; hence the present special leave petition is dismissed.

Summary

The Supreme Court, with Chief Justice Sanjiv Khanna and Justice Sanjay Kumar presiding, heard the special leave petition. After considering the submissions, the Court "condoned delay" but ultimately stated it was "not inclined to interfere with the impugned judgment." Consequently, the special leave petition was dismissed, and any pending applications were disposed of.