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2020 (9) TMI 631 - HC - GSTMaintainability of petition - availability of alternative remedy - appealable order or not - Section 107 of the Goods and Services Act, 2017 - refund claim - HELD THAT:- The aforesaid order is appealable under Section 107 of the Goods and Services Act, 2017, and no writ petition ought to be entertained in respect thereof - As there is an alternative remedy available to this petitioner, we are not inclined to entertain the prayer qua order dated 17th June, 2020. The petitioner is at liberty to prefer an appeal in accordance with law before the appropriate forum. Refund claim - HELD THAT:- So far as the second claim of refund of ₹7,68,938/- is concerned, which was made on 23rd January, 2020 (Annexure P-3 to the memo of this petition), the same is yet to be decided by the respondents. The concerned respondent-authorities are directed to decide the refund application dated 23rd January, 2020 preferred by this petitioner, which is at Annexure P-3, in accordance with law, rules, regulations and Government policies applicable to the facts of the case within a period of three weeks from today, after giving adequate opportunity of being heard to the concerned party - petition disposed off.
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