2023 (5) TMI 1124 - HC - GST

Maintainability of petition - appealable order or not - availability of equally efficacious alternative statutory remedy - Rejection of Refund claim - It is not the case of the petitioner that the authority, which has passed the order lacks jurisdiction or that the order impugned is passed in violation of principal of natural justice - HELD THAT:- The vires of any of the provision of GST Act 2017 is also not called in question in this petition. That being the position, this petition cannot be entertained. Accordingly, this petition is dismissed - The petitioner is at liberty to avail alternative statutory remedy available under Section 107 of the 2017 Act.