The Gujarat High Court held that a writ petition is not maintainable against a Section 74 GST order when a statutory appeal exists, refusing to quash penalty over alleged fake firms. Justices A.S. Supehia and Pranav Trivedi allowed withdrawal with liberty to file afresh.
The Orissa High Court directed authorities to grant income tax refunds under Sections 240 and 244A with interest calculated until actual payment. It ruled that interest cannot be limited to a notional date, ensuring full compensation for delayed refunds.
