Relief denied as GST dispute deemed contractual and non-justiciable here; pursue contractual or appellate remedies under CGST.

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....The HC dismissed the writ petition, holding the reliefs sought to be non-justiciable in this forum. The court found the disputed GST payment arose from contractual relations between the petitioner and the Department, thus constituting a contractual dispute unsuitable for resolution by writ. The petitioner remains free to pursue a refund or challenge the deduction through the appropriate contractual and appellate remedies; however, the tax authorities cannot be ordered to refund amounts lawfully assessed and collected as penalty/tax pursuant to statutory proceedings under the CGST framework. Consequently, there was no basis to direct restitution, interest, or departmental punishment in this writ, and the petition was dismissed.....