Bombay HC Advises Use of Trade Circular Before Approaching Court on GST Issues

Globe Mobility Private Limited Vs Union of India And Others (Bombay High Court) The petition before the Bombay High Court sought to challenge an order passed by the First Appellate Authority under the Goods and Services Tax (GST) regime. The primary challenge was rooted in the lack of an operational Appellate Tribunal, which is the statutory forum for hearing appeals against the First Appellate Authority’s orders. In the absence of the Tribunal, the Petitioner (Globe Mobility Private Limited) also mounted a direct challenge to the constitutional validity of Section 16(2)(c) of the CGST/MGST...