2023 (3) TMI 627 - HC - GST

Refund of service tax paid in cash along with the applicable interest under the transitional provision of Central Goods & Service Tax - It is the case of the petitioner that under Rule 6(3) of the Service Tax Rules, the petitioner is entitled to claim credit of the differential service tax paid in advance - HELD THAT:- While learned advocate for the petitioner raised various contentions on merits to assail the impugned order including on the aspect of applicability or otherwise of section 142(6)(a) of the Act, the Court does not find it necessary to go into all those contentions inasmuch as there is no gainsaying that the petitioner has alternative statutory remedy under section 35B of the Central Excise Act, 1994 read with section 86 in Chapter V of the Finance Act, 1994 read with section 174 of the Central Goods and Services Tax Act, 2017. Thereunder, the appeal is available to the appellate tribunal.

It is trite that when the statutory alternative remedy is available, High Court would be slow to entertain the petition directly to exercise the writ jurisdiction. The petitioner is required to exhaust the statutory alternative remedy before invoking the extraordinary jurisdiction of this Court.

The Court is of the view that the issues and aspects raised in the petition on merits with regard to the challenge to the impugned order and rejecting the refund claim of the petitioner could be better agitated before the appellate tribunal.

While permitting the petitioner to approach the Tribunal, the present petition is dismissed on the said ground alone without expressing any opinion of the merits.