GST Levy on House keeping Services to Govt. Educational Institutions: Delhi HC directs for Appellate Remedy, Says Authority Must Decide Pre-deposit

The Delhi High Court has advised a party challenging a Goods and Services Tax (GST) levy on housekeeping services provided to government educational institutes to pursue their remedy before the appellate authority. While refraining from directly interfering, the court directed the appellate authority to make a decision on the merits of the case, including the crucial aspect of pre-deposit requirements for filing such an appeal. This approach aligns with the principle of exhausting statutory remedies first, ensuring that specialized tribunals have the opportunity to rule on such matters before the High Court exercises its writ jurisdiction, and emphasizes the appellate process for dispute resolution.