Statutory Body's GST Assessment Upheld: Previous Tax Exemptions Don't Create Estoppel Against Current GST Provisions Under Section 107

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....HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi & Village Industries Board Act. Court held that despite previous VAT and service tax exemptions, GST Act provides no explicit exemption or zero-rated status for petitioner's products. Prior statutory exemptions cannot create estoppel against current GST provisions. Petitioner directed to pursue statutory remedy through appeal before Appellate Authority under Section 107 of CGST Act. Court preserved petitioner's right to pursue available statutory remedies against the assessment order while dismissing the writ petition.....