Since the petitioner had not collected GST and the exemption question needed careful review, the Court allowed filing the appeal under Section 107 of the CGST Act
The Delhi High Court directed the petitioner to pursue the appellate remedy against the Goods and Service Tax(GST) demand on housekeeping services provided to government educational institutions, stating the authority must decide on the pre-deposit. Shivalik HouseKeeping Services,petitioner-assessee,approached the Court under Article 226 of the Constitution, seeking exemption from the mandatory 10% pre-deposit for filing…
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