The Delhi High Court declined to entertain a PIL challenging differing dress codes for judicial and technical members of the GST Appellate Tribunal. The Bench said, “How is this a PIL? These issues are not justiciable,” refusing to examine the matter.
The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.
