No denial of GST Refund on mere existence of Non-Functional Alternate Forum on paper

Appario Retail Private Limited Vs Union of India (Telangana High Court) Conclusion: Assessee could not be compelled to wait for eternity to agitate its claim seeking refund under the provisions of GST of the amount to which it was entitled to under the statute and also blocking its funds affecting its cash flows, merely because of existence of (non functional) alternate forum/remedy on paper, by not invoking the jurisdiction under Article 226 of the Constitution of India. Held:  Assessee was engaged in the business of trading of electronic goods over e-commerce platform under GST. On receivi...