SERTA/21/2025 of PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE, COIMBATORE Vs M/S RIYA TRAVEL AND TOURS INDIA PVT. LTD.
SERTA/21/2025
SERTA 21/2025 & connected matters Page 1 of 22 $~47 to 49, 51, 53 to 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 14.10.2026 CNR No. DLHC010824642025 + SERTA 21/2025 & CM APPL. 66489/2025 PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE, COIMBATOR