The writ petition is dismissed on the ground of alternative remedy with liberty to the petitioner to approach the appropriate Appellate Authority.
Section 54 of CGST Act, 2017— Refund ----- The petitioner sought directions for quashing the impugned orders dated 03.09.2021, 27.10.2021, 03.09.2021, 03.09.2021, 05.10.2021 and 03.09.2021, whereby refund claim were rejected. The counsel for the State submitted that under Section 107 (1) of the Act, any decision or order passed under the Act is appealable, therefore, according to him, writ petition is liable to be dismissed on the ground of alternative remedy. The court observed that Section 107 (1) of the Act makes every order passed by an adjudicating authority appealable.
Held that—The Hon’ble High Court dismissed the writ petition on the ground of alternative remedy with liberty to the petitioner to approach the appropriate Appellate Authority.
The writ petition is dismissed on the ground of alternative remedy with liberty to the petitioner to approach the appropriate Appellate Authority.
Section 54 of CGST Act, 2017— Refund ----- The petitioner sought directions for quashing the impugned orders dated 03.09.2021, 27.10.2021, 03.09.2021, 03.09.2021, 05.10.2021 and 03.09.2021, whereby refund claim were rejected. The counsel for the State submitted that under Section 107 (1) of the Act, any decision or order passed under the Act is appealable, therefore, according to him, writ petition is liable to be dismissed on the ground of alternative remedy. The court observed that Section 107 (1) of the Act makes every order passed by an adjudicating authority appealable.
Held that—The Hon’ble High Court dismissed the writ petition on the ground of alternative remedy with liberty to the petitioner to approach the appropriate Appellate Authority.