High Court Dismisses GST Refund Petition; Urges Petitioners to Seek Alternative Remedy u/s 107.
Case-Laws
GST
The High Court considered the maintainability of a refund claim regarding GST on health care services. The court noted the principle of unjust enrichment and the availability of alternative remedies like appeal u/s 107 of the Act. It emphasized that the power of writs under Article 226 is discretionary, with the existence of an alternative remedy generally barring its use. The c
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