The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct...

The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all alcohol-based hand sanitizers as "disinfectants" attracting 18% GST rate, is invalid. The Court ruled that the executive cannot transgress on the functions within the exclusive province of judicial or quasi-judicial authorities. The issue of product classification falls within the domain of judicial and quasi-judicial bodies created under the Act, who must exercise their powers independently without executive interference. The Press Release virtually expressed a firm view on classifying hand sanitizers as "disinfectants" rather than "medicaments," urging authorities to levy 18% tax, the..... .....

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