Summary
In Mahalaxmi Industries v. Union of India, involving ITC allegedly taken on invoices from non-existent firms, the Court stressed that the appeal under Section 107 of the CGST Act should be pursued before invoking writ jurisdiction.
What it means for you
File the GST appeal within time even if a writ is being considered.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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