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    <title>2025 (11) TMI 1014 - CALCUTTA HIGH COURT</title>
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    <description>HC declined to interfere with the authority&#039;s order disposing of the petitioner&#039;s refund application, noting the petitioner had an alternate statutory remedy under Section 107 of the CGST/WBGST Act, 2017. The Court found no jurisdictional error warranting exercise of extraordinary writ jurisdiction and held that the authority validly possessed jurisdiction to process and decide the refund request. Although HC acknowledged it can set aside orders in fit cases, it concluded this case did not justify interference and disposed of the petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=781546</link>
      <description>HC declined to interfere with the authority&#039;s order disposing of the petitioner&#039;s refund application, noting the petitioner had an alternate statutory remedy under Section 107 of the CGST/WBGST Act, 2017. The Court found no jurisdictional error warranting exercise of extraordinary writ jurisdiction and held that the authority validly possessed jurisdiction to process and decide the refund request. Although HC acknowledged it can set aside orders in fit cases, it concluded this case did not justify interference and disposed of the petition.</description>
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