Mil Vehicles and Technologies Private Limited v. Deputy/Assistant Commissioner, Cgst Okhla Division Cgst Delhi South & Ors.
Case brief
What is this about?
GST writ petitioners sought adjudication of disputes against CGST authorities; the court declined to entertain the petitions since an appellate remedy was available and relegated the matters to the Appellate Tribunal without examining merits, protecting limitation by crediting time spent in prosecution.
What did the court decide?
Petitions relegated to Appellate Tribunal; limitation protection for time spent in writ proceedings.