2026-VIL-390-BOM
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SGST High Court Cases

GST - Classification of Glucose Monitoring Instruments, Luxury litigation – Petitioner classified "Blood Glucose Monitoring System" under HSN 90278990 and paid GST at 12% rate - Authorities issued a show cause notice classifying the goods under HSN 90278990 instead of HSN 90278090, which attracts 18% GST - HELD - The issue of classification of glucose monitoring instruments has already been decided by the CESTAT in the case of Bayer Pharmaceuticals Pvt. Ltd. v. Commissioner of Customs, Mumbai - Although it may be true that insofar as the classification of Gluco meters are concerned, the same will be required to be classified under chapter heading/sub-heading/Tariff item 9027, however, the subject matter of the present SCN cannot be equated and would not stand concluded based on earlier decision in the petitioner’s own case on classification, as the impugned show cause notice issued on a different foundation - Petitioner’s assertion that it would not reply to the show cause notice on any count and it is only the High Court which would adjudicate the petitioner’s contentions on the SCN, is not the correct approach – There is an increase in the tendency in the litigants to by-pass the statutory procedure and approach the High Court in challenging the SCNs, sometimes even before reply to the SCNs are filed and obviously before a view is taken by the proper officer - Such litigation needs to be deprecated as this would amount to complete discarding of the statutory procedure mandated under the provisions of the concerned laws. However, very frequently such statutory mechanism is being circumvented with impunity knowing well that there are disputed questions of fact or issues which can be gone into, in reply to the show cause notice. The Writ Petitions are nonetheless filed, and on such petitions a vehement assertion is put up before the Court, as if, the Court does not have any other pressing proceedings, except to entertain such Writ Petitions. This amounts to a litigant taking selective chances, as such litigants has means to resort to such luxury litigation. Such litigation would be nothing short of an abuse of the process of law in a given situation, deserving it to be dismissed with costs for waste of valuable judicial time - The present case is one of such cases, where contentions appropriately gone into by the proper officer are sought to be urged before the Court in the present proceedings. If such contentions as urged on behalf of the petitioner are to be entertained by the High Court in the proceedings under Article 226 of the Constitution, not a single show cause notice can proceed and every show cause notice would be assailed before this Court. This is certainly not the law - The writ petition is dismissed with liberty to the petitioner to file a reply to the show cause notice – Ordered accordingly
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