Gaurav Yadav Vs Union Of India
Date: August 13, 2020
Subject Matter
Rate of tax cannot be challenged in a Court of law unless it is abundantly confiscatory in nature (Masks and Sanitizers issue)
Summary
The petitioner prayed for an appropriate writ in the nature of Mandamus or any other appropriate Writ, Order, directions of like nature directing the Govt. to reduce the GST rate of 18% on alcohol based sanitizers to either 5% or 12%. HELD BY HC: It…
1. This public interest litigation has been preferred with the following prayers:- “a. An appropriate writ in the nature of Mandamus or any other appropriate Writ, Order, directions of like nature directing the Respondent No.1 to extend the Notifications dated 12/03/2020 and 21/03/2020 thereby classifying masks and sanitizers as "Essential Commodity" under the Essential Commo…