Classification dispute: Taxpayer should pursue an appeal rather than seeking extraordinary relief under Article 226 of the Constitution

Kerala high Court

2025-01-16

Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’).

2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruises through the back waters. Various specialised packages are also offered by the petitioner. While classifying the services, petitio