TMI Blog2020 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odity Act, 1955 and fixing the retail prices of the said products. b. An appropriate writ in the nature of Mandamus or any other appropriate Writ, Order, directions of like nature directing the Respondent No. 2 and 3 to reduce the GST rate of 18% on alcohol based sanitizers to either 5% or 12%. c. Such other and further orders and/ or directions as this Hon ble Court may deem fit and proper in the fact and circumstances of the case. 2. Having heard the learned counsel for the parties and looking to the facts and circumstances of the case, it appears that, during the initial period of spread of the Covid-19 pandemic in the country, masks and sanitizers were included in the list of Essential Commodities under the Essential Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commodities Act, 1955 is a complex decision based upon varieties of factors such as availability, price etc. Moreover, the aforesaid notification dated 13th March, 2020 has not been extended beyond 30th June, 2020 as, in the opinion of the Government, masks and sanitizers are now easily available and there is no need to control such commodities or to regulate supply etc. of these commodities. Thus , a conscious decision has been taken by the respondents not to extend the notification dated 13th March, 2020 (Annexure P-2) beyond 30th June, 2020 as, in the opinion of the Government, based upon the facts, there is no need to control the price of the masks and sanitizers, as per the Office Memorandum dated 1st July, 2020 (Annexure P-5 to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. 6. Looking to the other prayer in the petition, which relates to reduction of rate of GST on masks and sanitizers, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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