https://www.taxtmi.com/caselaws?id=757249 The HC dismissed a writ petition challenging rejection of a refund application. The court found that the rejection order was detailed and reasoned, addressing deficiencies in the petitioner's application after providing opportunity to cure them. The petitioner failed to file an available appeal and directly approached the HC. The court held that under Article 226, it exercises supervisory jurisdiction, not appellate powers, and should not re-examine evidence or substitute its judgment for the tribunal's findings. The HC noted that writ jurisdiction is limited to correcting jurisdictional errors or natural justice violations, not factual determinations. The petitioner was permitted to file an appeal if advised. en-us Fri, 09 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 20:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757249 The HC dismissed a writ petition challenging rejection of a refund application. The court found that the rejection order was detailed and reasoned, addressing deficiencies in the petitioner's application after providing opportunity to cure them. The petitioner failed to file an available appeal and directly approached the HC. The court held that under Article 226, it exercises supervisory jurisdiction, not appellate powers, and should not re-examine evidence or substitute its judgment for the tribunal's findings. The HC noted that writ jurisdiction is limited to correcting jurisdictional errors or natural justice violations, not factual determinations. The petitioner was permitted to file an appeal if advised. Case-Laws GST Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757249