https://www.taxtmi.com/caselaws?id=761536 The Bombay HC set aside a Ministry of Finance press release dated 15.07.2020 that directed authorities to classify alcohol-based hand sanitizers as disinfectants attracting 18% GST. The court held that the press release failed to comply with Article 77 constitutional requirements and improperly transgressed judicial functions. The executive cannot direct judicial or quasi-judicial authorities on product classification matters, as such determinations fall within their exclusive province and must be exercised independently. While the petition was partly allowed by quashing the press release, the show cause notice remained valid as it could have been issued independently. en-us Mon, 11 Nov 2024 00:00:00 +0530 Fri, 12 Jun 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761536 The Bombay HC set aside a Ministry of Finance press release dated 15.07.2020 that directed authorities to classify alcohol-based hand sanitizers as disinfectants attracting 18% GST. The court held that the press release failed to comply with Article 77 constitutional requirements and improperly transgressed judicial functions. The executive cannot direct judicial or quasi-judicial authorities on product classification matters, as such determinations fall within their exclusive province and must be exercised independently. While the petition was partly allowed by quashing the press release, the show cause notice remained valid as it could have been issued independently. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761536