Court Restores GST Refund Application for Notice Pay; Tribunal Not Yet Constituted, Allowing Immediate Pursuit of Refund.

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....Refund of GST paid on notice pay received from the erstwhile employees - The contention raised by the learned counsel for the respondent Department that the petitioner has an effective alternative remedy before the GST Appellate Tribunal does not appeal to this Court for the simple reason that the GST Appellate Tribunal is yet to be constituted. - Refund application restored back - HC....