Jharkhand High Court Clarifies Municipal Corporations Not Absolutely Exempt from GST; Writ Petitions Barred Where Alternative Remedy Exists
The Jharkhand High Court has held that municipal corporations and local self-government authorities are not categorically exempt from GST under the CGST Act, 2017. The Court declined to entertain writ petitions challenging GST demands, emphasizing the availability of an alternative statutory appellate remedy and the necessity of factual determination by the appropriate authority.
