GST Classification Dispute Over Flavoured Milk: Madras HC Directs Britannia to Approach Appellate Authority

The Madras High Court has directed Britannia Industries Limited to "approach the appellate authority" regarding a "GST classification dispute over flavoured milk." Britannia contended that its "Winkin' Cow" flavoured milk should be classified as milk (Tariff Heading 0402), not a beverage (Chapter 22), which has different GST implications. The court deemed the writ petition premature, advising the company to exhaust the statutory appellate remedies available under GST law. This upholds the principle of exhausting administrative remedies before seeking judicial intervention, ensuring disputes are resolved through the specialized tax appellate framework.