Schulke India Pvt. Ltd. Thr It ... vs Union Of India Thr The Revenue Secretary ...

ik-157432038 Bombay High Court 11 November 2024 • WRIT PETITION NO.11583 OF 2023 • 18 min read

Judges (2)

Jitendra Jain Coram M.S. Sonak Delivered

Counsel (9)

Abhinav Palsikar Counsel Respondent Ashita Aggarwal Counsel Respondent Ashwini Chandrasekaren Counsel Petitioner Bharat Raichandani Counsel Petitioner Kuldeep Nikam Counsel Petitioner Prasad Avhad Counsel Petitioner Priyanka Rathi Counsel Petitioner Ram Ochani Counsel Respondent Subir Kumar Counsel Respondent

Parties (3)

Directorate General of GST Intelligence Respondent Schulke India Pvt. Ltd. Petitioner Union of India Respondent

Case Significance

Schulke India Pvt. Ltd. Thr It ... vs Union Of India Thr The Revenue Secretar... is a Bombay High Court decision dated November 11, 2024 (citation: ik-157432038). Schulke India, a trader of hand sanitizers and antiseptics, challenged a DGGI press release classifying its products under a higher GST rate and the consequential show cause notice. The Court found the press release constituted an impermissible exercise of classifying goods and directing a tax rate, which is a quasi-judicial function that cannot be performed through press releases. The petition was partly allowed — the press release was quashed, and the respondents were directed to decide the The bench comprised Justices Jitendra Jain and M.S. Sonak. The judgment was delivered by Justice M.S. Sonak.

Summary

Schulke India, a trader of hand sanitizers and antiseptics, challenged a DGGI press release classifying its products under a higher GST rate and the consequential show cause notice. The Court found the press release constituted an impermissible exercise of classifying goods and directing a tax rate, which is a quasi-judicial function that cannot be performed through press releases. The petition was partly allowed — the press release was quashed, and the respondents were directed to decide the show cause notice on its own merits without being influenced by the impugned press release.

What was the outcome of Schulke India Pvt. Ltd. Thr It ... vs Union Of India Thr The Revenue Secretar...?

Schulke India, a trader of hand sanitizers and antiseptics, challenged a DGGI press release classifying its products under a higher GST rate and the consequential show cause notice. The Court found th...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-157432038)