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2022 (12) TMI 1292 - KARNATAKA HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - Refund claim - Intermediary services - Circular bearing No.159/15/2021-GST dated 20.09.2021 - learned counsel for the respondents submits that in view of availability of equitable and alternative remedy by way of an appeal to the Appellate Authority as well as the Tribunal, the present petition is not maintainable - HELD THAT:- In the light of the submission and the Circular dated 20.09.2021 which has come into effect during the pendency of the present writ petition, it is opined that the impugned orders as well as the refund orders at Annexure-K dated 11.02.2019, Annexure-L dated 22.05.2019, Annexure-M dated 25.05.2019 and Annexure-N dated 14.12.2019 deserve to be set aside and the matter deserves to be remitted back to the concerned respondents for reconsideration afresh in accordance with law. Petition allowed by way of remand.
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