https://www.taxtmi.com/caselaws?id=763601 A writ petition challenging rejection of refund claims under an inverted duty structure was held not suitable for Article 226 relief because a statutory appeal to the Tribunal was available. The Court noted that, although the Tribunal had not yet been constituted, a notification permitted appeals after its constitution, so the petitioner was left to pursue that appellate remedy without any adjudication on merits. On the separate question of pre-deposit, the Court stated that no deposit requirement arises where the impugned orders concern refund rejection and no tax demand has been raised. en-us Thu, 22 Aug 2024 00:00:00 +0530 Tue, 03 Jun 2025 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763601 A writ petition challenging rejection of refund claims under an inverted duty structure was held not suitable for Article 226 relief because a statutory appeal to the Tribunal was available. The Court noted that, although the Tribunal had not yet been constituted, a notification permitted appeals after its constitution, so the petitioner was left to pursue that appellate remedy without any adjudication on merits. On the separate question of pre-deposit, the Court stated that no deposit requirement arises where the impugned orders concern refund rejection and no tax demand has been raised. Case-Laws GST Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763601