Petitioner challenged appellate orders rejecting refund ...

Court rejects plea for refund; statutory appeal route available despite Tribunal vacancy.

December 23, 2024

Case Laws GST HC

Petitioner challenged appellate orders rejecting refund applications. HC held there are no grounds to invoke extraordinary jurisdiction under Article 226 as statutory appeal lies before Tribunal. Though Tribunal is not constituted, Central Government permitted filing appeal after its constitution. Since impugned orders relate to refund with no demand, pre-deposit of 20% tax demand is not required. Petition closed.

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Petitioner challenged appellate orders rejecting refund ...

Court rejects plea for refund; statutory appeal route available despite Tribunal vacancy.

December 23, 2024

Case Laws GST HC

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