M/S Maa Bhagwati Trading v. Principal Commissioner of Department of Trade and Taxes, Government of NCT of Delhi
Case brief
What is this about?
The High Court of Delhi dismissed a writ petition filed for tax exemption on the ground that the petitioner had an undisputed statutory alternative remedy by way of filing an appeal under Section 107 of the CGST Act, 2017.
What did the court decide?
The writ petition was dismissed due to the availability of an alternative statutory remedy under Section 107 of the CGST Act, 2017.