Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
The article explains that a writ petition challenging an appellate order was not entertained because an efficacious statutory appeal was available before the GST Appellate Tribunal. It notes that questions on the effect of a departmental circular and the application of amended Rule 89(5) could be examined in that appeal, so the High Court need not exercise Article 226 jurisdiction. Relying on Ratan Melting and Wire Industries, it reiterates that circulars reflect the executive view and cannot override the statute or bind courts. The petitioner was given liberty to pursue the statutory appeal within the notified period.
The article explains that a writ petition challenging an appellate order was not entertained because an efficacious statutory appeal was available before the GST Appellate Tribunal. It notes that questions on the effect of a departmental circular and the application of amended Rule 89(5) could be examined in that appeal, so the High Court need not exercise Article 226 jurisdiction. Relying on Ratan Melting and Wire Industries, it reiterates that circulars reflect the executive view and cannot override the statute or bind courts. The petitioner was given liberty to pursue the statutory appeal within the notified period.
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