https://www.taxtmi.com/caselaws?id=439259 Under the GST recovery machinery, a writ petition seeking immediate refund of amounts recovered from an adjudged demand was held premature where the assessee had already filed a belated statutory appeal with a condonation application. The statutory scheme permits recovery of dues and provides the appellate route for relief, including refund consequences if the appeal succeeds. Because the appellate process was already invoked, resort to writ jurisdiction for refund was inconsistent with the framework. The writ petition was therefore not maintainable, and the refund claim was rejected. en-us Thu, 15 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439259 Under the GST recovery machinery, a writ petition seeking immediate refund of amounts recovered from an adjudged demand was held premature where the assessee had already filed a belated statutory appeal with a condonation application. The statutory scheme permits recovery of dues and provides the appellate route for relief, including refund consequences if the appeal succeeds. Because the appellate process was already invoked, resort to writ jurisdiction for refund was inconsistent with the framework. The writ petition was therefore not maintainable, and the refund claim was rejected. Case-Laws GST Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439259