Supreme Court of India
Chetan Cabletronices (P.) Ltd. v. Union of India
SLP APPEAL (C) NO(S).19608 OF 2026
The ruling in brief
SLP dismissed against impugned order of High Court that where assessees filed writ petitions despite statutory remedy of appeal being available before Appellate Authority under section 107, such writ petitions were not maintainable and stood disposed with liberty granted to assessees to pursue appeals and raise all legal or factual grounds before Appellate Authority for adjudication on merits
Provisions considered
Section 107 of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017
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