Writ Petition Against SEZ IGST Refund Rejection Not Maintainable Due to Alternative Remedy

Cognizant Technology Solutions India Private Limited Vs Assistant Commissioner of State Taxes (Telangana High Court) The Telangana High Court disposed of a writ petition challenging the rejection of an IGST refund claim of Rs. 13,09,78,306/- filed by an SEZ Unit, holding that the petitioner should pursue the statutory appellate remedy instead of invoking writ jurisdiction. The petitioner challenged the refund rejection order dated 08.12.2025, contending that the Refund Sanctioning Officer wrongly rejected the claim for refund of IGST paid on Group Health Insurance Services availed by its Speci...