https://www.taxtmi.com/caselaws?id=754832 The HC dismissed writ petitions challenging GST refund claim rejections by Assistant Commissioner. Petitioners sought refunds claiming GST exemption for healthcare services, arguing medicines were supplied at market rates including GST burden shifted to consumers. The court held that while Article 226 powers are plenary, alternative statutory remedies under Section 107 (appeal and revision) were available and efficacious. Since petitioners failed to demonstrate the orders were without jurisdiction, violated natural justice, or challenged legislative vires, the court declined to exercise discretionary writ jurisdiction. The statutory appeal mechanism provided adequate remedy for the aggrieved parties. en-us Wed, 19 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754832 The HC dismissed writ petitions challenging GST refund claim rejections by Assistant Commissioner. Petitioners sought refunds claiming GST exemption for healthcare services, arguing medicines were supplied at market rates including GST burden shifted to consumers. The court held that while Article 226 powers are plenary, alternative statutory remedies under Section 107 (appeal and revision) were available and efficacious. Since petitioners failed to demonstrate the orders were without jurisdiction, violated natural justice, or challenged legislative vires, the court declined to exercise discretionary writ jurisdiction. The statutory appeal mechanism provided adequate remedy for the aggrieved parties. Case-Laws GST Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754832