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2017 (10) TMI 881 - HC - GSTJurisdiction under GST - determination of rate of IGST on import of goods - Maintainability of petition - alternative remedy of appeal - case of petitioner is that the respondent is neither a proper officer nor an adjudicating authority as defined and contemplated under the CGST Act or the IGST Act - Held that: - a Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. It appears that the petitioner did not dispute the classification as under entry 84329010, but submitted that the correct rate of IGST should be at 12%. The respondent has taken a decision by classifying the goods by fixing the rate of tax at 18% and in support of such conclusion has given certain reasons. Exercising jurisdiction under Article 226, I do not propose to venture into as what would be the appropriate classification of the goods as this exercise being a factual exercise has to be necessarily agitated before the appellate authority. - Writ petition dismissed.
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