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GST – Validity of Press Release dated 15.07.2020 - Classification of alcohol-based Hand Sanitizers, Judicial Review of Press Release – Challenge to Press Release dated 15.07.2020 issued by the Ministry of Finance, Union of India, which purported to classify alcohol-based hand sanitizers as "disinfectants" attracting a GST rate of 18%, instead of "medicaments" attracting a lower GST rate - Petitioner contended that the press release was without authority of law and transgressed the limits of separation of powers, as it sought to influence the adjudicatory authorities under the Act to decide the classification of the products in a particular manner - Whether the impugned press release was valid or whether it interfered with the judicial and quasi-judicial functions of the authorities under the Act – HELD – The issue of whether a product falls within a particular class after the law is already enacted and the classification is already made falls within the province of the judicial and quasi-judicial authorities created under the Act. Such powers must be exercised by the judicial and quasi-judicial authorities independently and without any goading from any party, including the executive. Any press release or executive instruction meant to influence or require the judicial or quasi-judicial authorities under the Act to exercise their judicial or quasi-judicial functions in a particular manner would interfere with their judicial or quasi-judicial functions. This cannot be allowed. The executive powers of the Union do not extend to this - the impugned Press Release dated 15.07.2020, by which the Ministry of Finance, Union of India, purporting to exercise its executive powers, virtually issued a fiat to the adjudicatory judicial and quasi-judicial authority to classify all alcohol-based hand sanitisers as “disinfectants” attracting a GST rate of 18% - the executive cannot, by way of a press release, direct the judicial and quasi-judicial authorities to decide the issue of classification of products in a particular manner. The interpretation of a law is within the province of the judiciary, and the executive cannot claim such power, as its power is co-extensive with the legislative powers. The executive cannot transgress the functions within the exclusive province of the judicial or quasi-judicial authorities – Further, the impugned Press Release does not indicate that the same is relatable to either Article 73 or Article 77 of the Constitution - In the absence of any compliance with the requirements of Article 77, the burden was on the Respondents to establish this aspect. The Respondents have failed to discharge this burden - the impugned press release has the tendency to foreclose fair adjudication by the adjudicating authorities and therefore, liable to be set aside - the impugned press release dated 15.07.2020 is set aside - if the show cause notice is to be pursued, the respondents must decide the same as per law on its own merits, without being influenced by the impugned press release, which is quashed – the writ petition is partly allowed
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