2026-VIL-400-MAD
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SGST High Court Cases

GST - Scope of judicial review of Advance Ruling Order - Classification of tobacco products - Appellant is engaged in tobacco business and manufactures cut tobacco products - Appellant argued his products should be classified under CETH 2401 20 90, while the department classified it under CETH 2403 99 10 - Appellant sought Advance ruling, which held the product is "manufactured chewing tobacco" falling under HSN 24 03 - Whether the Advance ruling is binding on the appellant and the scope of judicial review – HELD – When once Advance Ruling is sought and obtained, the assessee is bound by the same and that the scope for judicial review under Article 226/227 of the Constitution is highly limited - The High Court cannot function as an appellate body. It can only exercise the power of judicial review. The High Court would be more concerned with the process adopted by the authority than with the decision itself - While exercising the powers of judicial review, the Court will see whether the authority acted within its jurisdictional limits, committed errors of law, adhered to the principles of natural justice or acted in breach thereof and whether the decision is perverse or not. If two views are possible, a court sitting in judicial review shall not exercise its discretion in favour of an alternate view to that of the authority - In a other writ appeal, the Court has held that the goods dealt with by the appellant would fall under CETH 2401 20 90. If the impugned decisions of the Authorities are allowed to stand, that would result in an invidious situation as persons similarly placed would be paying compensation cess at different rates for similar products. That would be an egregious breach of the equality principle. It is in this view of the matter, the orders impugned in the writ petition as well as the order of the learned Single Judge are set aside - The writ appeal stands allowed
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