2020 (9) TMI 631

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....PATEL, CHIEF JUSTICE (ORAL) The proceedings in the matter have been conducted through video conferencing. CM APPL.22283/2020 (exemption) & CM APPL.22284/2020 (exemption) Exemption allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 6231/2020 1. This petition has been preferred for the following prayers: "A. direct the respondent authorities to refund the amou....

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....urther orders as may deemed fit and proper in the fad and circumstances of the case in favor of the petitioner and against the respondent in the interest of justice." 2. Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, it appears that there are two refund claims made by this petitioner under the Goods and Services Act, 2017. 3. The first cla....

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....ions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case [AIR 1964 SC 1419] , Titaghur Paper Mills case [Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433 : 1983 SCC (Tax) 131] and other similar judgments that the High Court will not entertain a petition under Article 226 ....