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of <h1>HC sets aside GST assessment order for toilet cleaners due to inadequate consideration of objections and natural justice violations</h1> <h3>Reckitt Benckiser (India) Limited Versus State of Tamil Nadu through Its Principal Commissioner of GST, The Assistant Commissioner (ST)</h3> Reckitt Benckiser (India) Limited Versus State of Tamil Nadu through Its Principal Commissioner of GST, The Assistant Commissioner (ST) - 2024 (86) ... Issues:The judgment involves a challenge to the classification of 'Harpic Disinfectant Toilet Cleaner' and 'Lizol Disinfectant Toilet Cleaner' under the Tamil Nadu Goods and Services Tax Act, 2017, for the period from July 2017 to November 2017.Details of the Judgment:Issue 1: Classification DisputeThe petitioner, engaged in the manufacture and supply of cleaning products, contested the assessment treating Harpic and Lizol under Item 31 of the Fourth Schedule, attracting a 14% tax rate, instead of the petitioner's classification under Item 87 of the Third Schedule, liable for a 9% tax rate. The petitioner's objections included historical acceptance of the products as disinfectants under previous tax laws, certifications from authorities, and common understanding among consumers. The High Court noted that the impugned order failed to address the petitioner's objections comprehensively, indicating a lack of due consideration. Moreover, the reliance on a proposal from enforcement authorities without prior disclosure deprived the petitioner of a fair chance to respond. Consequently, the Court set aside the assessment, granting the Respondent the opportunity to reevaluate the classification with proper consideration and disclosure within four months.Conclusion:The High Court of Madras found the impugned order of assessment lacking in due consideration of the petitioner's objections and non-disclosure of the enforcement wing's proposal, thereby setting aside the assessment and providing the Respondent with an opportunity to reassess the classification within a specified timeframe.
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