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2020 (7) TMI 549 - HC - GSTMaintainability of petition - availability of efficacious alternative remedy of appeal - Refund of GST - rejection on the ground that it involves multiple tax periods - 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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