Writ interference with refund order declined where later material did not show illegality in the original GST decision.

A refund order was challenged in writ jurisdiction on the basis that the petitioner later obtained additional material said to support refund entitlement. The Court held that the order had to be assessed on the material available when it was made, and the later material did not show illegality or wrongfulness in the State GST authorities' decision. On the record before it, no basis was found to interfere with the refund order, and writ relief was declined.

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Issues: Whether the impugned refund order warranted interference in writ jurisdiction on the ground that the petitioner later obtained additional material said to support entitlement to refund.

Analysis: The petition challenged the refund order passed on the basis of the material available when that order was made. The subsequent material relied upon by the petitioner did not persuade the Court that the refund order suffered from illegality or wrongfulness. On the record before it, the Court found no basis to interfere with the order of the State GST authorities.

Conclusion: Interference was declined and the writ petition was dismissed.

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