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2022 (10) TMI 134 - HC - GSTConstitutional Validity of circular dated 07.12.2017 - violation of fundamental rights of the Petitioner on account of the taxes being shared and borne by the Petitioner post the enactment of the Goods and Services Tax Act, 2017 - infringement of provisions of Goods and Services Tax Act, 2017 or not - restitution of benefits to the Petitioner along with interest and compensation within a stipulating period in terms of the order passed by the Hon’ble High Court - HELD THAT:- The question whether, in fact, any amount is owed to the Petitioner by the Opposite Parties 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 the Opposite Parties. It is not possible for this Court in its writ jurisdiction under Article 226 of the Constitution to calculate on a case to case basis which component of the work executed by the Petitioner 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 him in accordance with law. In such proceedings it would be open to either of the parties to rely on the pleadings of the present petition. In a case being SRI LALIT KUMAR MOHANTY VERSUS STATE OF ODISHA & OTHERS [2022 (4) TMI 1453 - ORISSA HIGH COURT] the propriety of Revised Guidelines vide Office Memorandum dated 10th December, 2018 came up for consideration before this Court. This Court while disposing of the said writ petition declined to exercise writ jurisdiction. This Court finds no ground to exercise its extraordinary jurisdiction under Article 226 of the Constitution of India - Petition dismissed.
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