Page 242 - GSTL_30th April 2020_Vol 35_Part 5

712 GST LAW TIMES [ Vol. 35
Central Goods and Services Tax Act, 2017 - Article 226 of Constitution of
India — Ankit Bhutani v. Union of India (All.) ...................... 71
Writ Petition - Maintainability of - Assessee seeking refund of amount
collected as Service Tax without authority of law - Article 265 of
Constitution of India states that ‘no tax shall be levied or collected except
by authority of law’ - In instant case, there are no disputed questions of
fact that need to be gone into for deciding claim for refund - Claim for
refund based on decision of Delhi High Court in Suresh Kumar Bansal’s
case - Since application for refund filed, barely two months after said
decision, it cannot be said that there is any inordinate delay in petitioners
seeking refund of tax paid - Respondent directed to refund amount with
interest - Article 226 Constitution of India — Vasudha Bommireddy v. Assistant
Commr. of S.T., Hyderabad (Telangana) ........................... 52
Writ proceedings pending before High Court on same issue, AAR has no
jurisdiction to entertain application - See under ADVANCE RULING
AUTHORITY .................................... 331
Zero-rated supply, AAR has jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY ........................ 40
— Refund of IGST allowed after deducting excess drawback claimed - See
under REFUND/ REFUND CLAIM ........................ 369

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GST LAW TIMES  30th April 2020  242