HC: Dismisses PIL seeking classification of masks/sanitizers as ‘Essential Commodity’, reduction of GST-rate

Delhi HC dismisses PIL seeking (i) classification of masks and sanitizers as “Essential Commodity” and (ii) reduction of GST rate from 18% on alcohol based sanitizers to either 5% or 12%; Rejects Petitioner’s plea that the GST rate applied on masks and sanitizers is excessive, holds that“……rate of tax cannot be challenged in a Court of law unless it is abundantly confiscatory in nature”; As regards Petitioner’s submission that in initial stages of COVID -19 pa...