M/s GYANKEER TOBACCO PRODUCTS PVT. LTD. & ORS. v. ADDITIONAL COMMISSIONER, CENTRAL EXCISE AND CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sanjeev Prakash Sharma, Chief Justice & Baljinder Singh Sandhu, Justice
M/s GYANKEER TOBACCO PRODUCTS PVT. LTD. & ORS.
v.
ADDITIONAL COMMISSIONER, CENTRAL EXCISE AND CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE & ORS.
D.B. CIVIL WRIT PETITION No. 18915/2024 dated 16.04.2026
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74, 97, 100 & 104
Decision : In favour of assessee
SCNs under Section 74 CGST Act & 11A Central Excise Act – Product classified as unmanufactured tobacco by Advance Ruling under CETH 24012090 – Attracting 28% GST and 71% Compensation Cess – Department alleged misrepresentation in manufacturing process involving machines and additives – Complaint under Section 104 rejected by AAR – Appeal against rejection dismissed as not maintainable – Identical allegations repeated in show cause notices proposing reclassification as manufactured tobacco – No fresh material or proof of fraud or suppression – Held: Notices quashed as without jurisdiction – Advance Ruling binding absent change in facts or law.
Represented By:
Counsel for the Petitioner: Sanjay Jhanwar, Sr. Advocate assisted by Falgun Buch, Prateek Gattani, Gopal Krishan Chhangani, Vishal Singh, Rahul Lakhwani, Wilson Joy
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