Patel Products & Anr. Vs Union of India & Ors
Date: December 19, 2025
Subject Matter
Unmanufactured Tobacco Repacked in Retail Pouches Classified as Chewing Tobacco Under GST; Demand Limited.
Summary
The High Court partly allowed the petitions, sustaining the classification of non-fermented, non-liquored crushed tobacco leaves in retail pouches as "chewing tobacco" under Tariff Heading No. 24039910 for GST purposes. However, the invocation of the…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Digant M. Popat, learned advocate Mr. Anandodaya S. Mishra and learned advocate Mr. Anand Nainawati for the respective petitioners and learned advocate Ms. Hetvi H. Sancheti, learned advocate Mr. Ankit Shah, learned advocate Mr. Maunil Yajnik, learned advocate Mr. Tirth…