SURABHI IMPORTS AND EXPORTS v. UNION OF INDIA & ORS.

Introduction

This judgment emphasizes that a writ petition cannot be dismissed on the basis of issues that were never raised by the petitioner. The Kerala High Court held that where a refund claim under the GST Act was mistakenly tagged with a batch of cases challenging the constitutional validity of Section 16, resulting in dismissal without adjudication on the actual controversy, such dismissal causes serious prejudice. The Court restored the writ petition for fresh consideration on its own merits.

Background of the Case

The appellant, Surabhi Imports and Exports, is a registered dealer engaged in exporting fruits and vegetables.