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2020 (8) TMI 376 - HC - GSTClassification of goods - masks and sanitizers - classified as ‘Essential Commodity’ under the Essential Commodity Act, 1955 or not - seeking reduction of rate of GST from 18% to either 5% or 12% - benefit of Notifications dated 12/03/2020 and 21/03/2020 - HELD THAT:- The petitioners have placed on record an Office Memorandum dated 1st July, 2020 issued by the respondents (Annexure P-5 to the memo of writ petition) wherein it has been stated that inclusion of masks and sanitisers under the Act is not being continued as there were no longer any adverse reports from States and Union Territories regarding availability and price of these commodities. There are no reason to issue mandamus and direct the respondents to extend the notification dated 13th March, 2020 or to include the masks and sanitizers as ‘Essential Commodities’ under the Essential Commodities Act, 1955. However, the learned Additional Solicitor General, appearing for the Union of India, assures us that the respondents will monitor the situation carefully and take remedial action if required. Reduction of rate of GST on masks and sanitizers - HELD THAT:- It ought to be kept in mind that the rate of tax cannot be challenged in a Court of law unless it is abundantly confiscatory in nature - In the facts of the present case, nothing has been argued out about how the present rate of GST is confiscatory in law. Merely, because this petitioner feels that the GST rate applied on masks and sanitizers is excessive, this cannot be a reason for issuing a writ of mandamus and direct the respondents to reduce tax on the said commodities. Petition dismissed.
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