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2020 (7) TMI 528 - HC - GSTMaintainability of petition - availability of efficacious remedy of appeal - Refund of GST - HELD THAT:- The present petition cannot be entertained when the petitioner has an equally alternate efficacious remedy of preferring an appeal before the Additional Commissioner, GST - The present petition is accordingly disposed of with liberty granted to the petitioner to seek its remedies against the impugned order before the Appellate Authority, along with an application for condonation of delay.
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