The High Court considered the maintainability of a refund claim ...

High Court examined refund claim for GST on healthcare services, emphasizing unjust enrichment principle. Writs under Article 226 discretionary. Alternative remedies available. Petition dismissed.

Case Laws GST

July 1, 2024

The High Court considered the maintainability of a refund claim regarding GST on health care services. The court noted the principle of unjust enrichment and the availability of alternative remedies like appeal u/s 107 of the Act. It emphasized that the power of writs under Article 226 is discretionary, with the existence of an alternative remedy generally barring its use. The court found that the petitioners had not shown the orders to be without jurisdiction, nor challenged the legislation's validity. Therefore, the court dismissed the petition, stating that the petitioners had an alternative efficacious remedy through the statutory appeal process.

View Source

← Previous Next →

The High Court considered the maintainability of a refund claim ...

High Court examined refund claim for GST on healthcare services, emphasizing unjust enrichment principle. Writs under Article 226 discretionary. Alternative remedies available. Petition dismissed.

Case Laws GST

July 1, 2024

You may also like:

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

Denial of refund claim - Unjust enrichment - Duty paid twice - e appellants are entitled for refund claim for duty paid on Ethanol - unjust enrichment is not applicable - AT

Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service...

Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust...

Refund - principles of unjust enrichment - the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account.

Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment

Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

Refund claim - unjust enrichment - Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust...

Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the...

Denial of refund of service tax - Unjust enrichment - appellant has not provided any service at all. - question of unjust enrichment does not arise - AT

CESTAT NEW DELHI addressed unjust enrichment in a refund claim. The appellant sought a refund of Rs. 1,23,70,024 u/s the Tribunal's order. The appellant failed to prove...

Denial of refund claim - Unjust enrichment - Onus to prove - service tax which has been recovered from the customer, who has taken cenvat credit of the said service tax...

Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore,...

Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but...

Refund of Service Tax - principles of unjust enrichment - As per the work orders, service tax was to be borne by the appellant and the Commissioner (Appeals) has also...

Quick Updates: