Sodexo India Services Private Limited Vs Union of India
Date: July 14, 2026
Subject Matter
Writ Petition Dismissed for GST Demand Where Efficacious Statutory Appeal Remedy Exists.
Summary
The High Court has dismissed the writ petition, holding that the existence of an efficacious statutory appellate remedy under Section 107 of the CGST Act bars the exercise of extraordinary writ jurisdiction. The Court found no exceptional circumstanc…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. At the outset, it deserves notice that the Impugned Order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as `CGST Act’). The appellate remedy so provided constitutes a complete, efficacious and comprehensive statutory mechanism for redressal of grievances arising from orders of adj…