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2021 (2) TMI 1303 - HC - GSTReimbursement of balance amount payable under the GST Act - Cancellation of registration of petitioner - non-filing of GST returns for a continuous period of six months - HELD THAT:- The question whether, in fact, any amount is owed to the Petitioner by Opposite Party No.1 on account of GST deducted from its bills or vice versa, has become a highly disputed question of fact. The claim of the Petitioner ultimately, in simple terms, is one for money which it seeks as reimbursement from Opposite Party Nos.1 and 2. It is not possible for this Court in its writ jurisdiction under Article 226 of the Constitution to calculate on a case by case basis which component of the work executed by the Petitioner for Opposite Party Nos.1 and 2 is amenable for reimbursement on account of GST and which is not. This being a disputed question of fact, the Court declines to undertake this exercise in the writ jurisdiction and leaves it to the Petitioner to seek other appropriate remedies available to the Petitioner in accordance with law. Petition disposed off.
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