GST: HC cannot entertain an appeal in respect of classification issues or matters concerning tax rate

M/s. Jaap Auto Distributors Vs Assistant Commissioner of Customs (Madras High Court) A Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. In fact, under the normal course in respect of classification disputes, the High Court  cannot entertain an appeal against an order passed by the CESTAT as appeal lies to the Hon’ble Supreme Court in respect of classification issues or matters concerning rate of tax. Full Text of the High Court Judgment / Order is as follows:- 1. Heard Dr.S.Krishnanadh, learned c...