Manish Kumar Gautam v. the Joint Commissioner, Anti Evasion, Cgst Delhi South
Case brief
What is this about?
Writ petition filed by a company challenging a demand notice for GST liability on export of services. The Court dismissed the application seeking amendment, holding the substantive question of export eligibility requires adjudication by the authority. The main petition was disposed of as the claim of violation due to lack of Show Cause Notice was resolved by the respondent's plea, allowing the par
What did the court decide?
Writ petition disposed of; hearing cancelled; petitioner directed that they may raise contentions regarding tax liabilities before the adjudicating authority.