Page 26 - GSTL_23rd July 2020_Vol 38_Part 4

xxiv GST LAW TIMES [ Vol. 38
Writ jurisdiction (Contd.)
Authority directed to treat writ petition as objection and decide matter
within 3 working days - Rule 159(5) of Central Goods and Services Tax
Rules, 2017 - Sections 74 and 83 of Central Goods and Services Tax Act,
2017 — Watermelon Management Services Pvt. Ltd. v. Commr. of Central Tax, GST Delhi
(East) (Del.) ....................................... 455
— Recovery of money from Municipality - Normally writ jurisdiction is not
maintainable in such cases and civil suit has to be filed for recovery -
However settled in catena of decisions that writ jurisdiction can be
exercised sparingly in money recovery cases depending on facts and
circumstances of a particular case, especially if facts are undisputed - In
instant case, aforesaid authority was withholding money for a non-
existent Service Tax by acting in grossly arbitrary manner and retention
of money was without authority of law - Writ jurisdiction maintainable -
Article 226 of Constitution of India — Metrro Waste Handling Pvt. Ltd. v. South
Delhi Municipal Corpn. (Del.) ............................... 438
— Statutory remedy - Absence of - Petitioner seeking refund of amount
deposited during investigation - When reasons disclosed in order
refusing refund found to be illogical and de hors statutory provision and
further when State found to be illegally withholding money, case for
issuing mandamus as sought, to be made - Article 226 of Constitution of
India — Team HR Services Pvt. Ltd. v. Union of India (Del.) ................ 457

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GST LAW TIMES  23rd July 2020  26