Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists.
Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists. Issue Whether a Special Economic Zone (SEZ) unit can bypass the alternative, efficacious statutory appeal remedy under Section 107 of the CGST Act and directly invoke writ jurisdiction to challenge an IGST refund rejection order. Facts The petitioner… Read More »