Non-Exhaustion of Statutory Remedies: Patna HC dismisses GST Refund Petition

Induvarna LPG Bottling Private Limited Vs Union of India (Patna High Court) Patna High Court has dismissed a writ petition filed by Induvarna LPG Bottling Private Limited against the Union of India, concerning an “inverted duty structure” refund under the Goods and Services Tax (GST) regime. The court, in its order dated June 20, 2025, relegated the petitioner to exhaust the statutory remedy of appeal before the appellate authority, citing the presence of disputed factual issues that cannot be adjudicated in writ jurisdiction. The petitioner, Induvarna LPG Bottling Private Limited,...