The petitioners challenged show cause notices proposing GST at 18% on unfried fryums by reclassifying them contrary to advance ruling appellate orders. The factual background showed that GST Council subsequently clarified the rate and regularised past periods.
The Court held that advance ruling appellate orders are binding on jurisdictional officers. Demands raised contrary to such binding rulings and subsequent GST Council clarification were held to be without jurisdiction. The impugned notices were quashed.