Delayed Allegation of Coercive GST Recovery Cannot Justify Refund: Gujarat HC

Advertisement Hirenkumar Valjibhai Sankhalava Vs Deputy Commissioner of State Tax (Gujarat High Court) The Gujarat High Court considered a writ petition challenging the rejection of a refund application under Section 54 of the Gujarat Goods and Services Tax Act, 2017. At the outset, the Court indicated that it was not inclined to entertain the petition in view of the alternative statutory remedy of appeal under Section 107. However, on instructions, the petitioner requested a decision on merits instead of pursuing the appellate remedy. The petitioner, along with others, managed a coaching i...