Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Classification 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% - 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. - HC
Classification 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% - 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. - HC
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