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    <title>2021 (2) TMI 1303 - ORISSA HIGH COURT</title>
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    <description>The court declined to calculate the reimbursement of the balance amount under the GST Act on a case-by-case basis, stating it falls outside the purview of writ jurisdiction. The petitioner was advised to seek other appropriate remedies available in accordance with the law. Regarding the coercive action threatened for not filing GST returns, the court acknowledged the withdrawal of the prayer and disposed of the writ petition, emphasizing the importance of compliance with GST return filing obligations while addressing the reimbursement issue separately.</description>
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      <description>The court declined to calculate the reimbursement of the balance amount under the GST Act on a case-by-case basis, stating it falls outside the purview of writ jurisdiction. The petitioner was advised to seek other appropriate remedies available in accordance with the law. Regarding the coercive action threatened for not filing GST returns, the court acknowledged the withdrawal of the prayer and disposed of the writ petition, emphasizing the importance of compliance with GST return filing obligations while addressing the reimbursement issue separately.</description>
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