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2023 (12) TMI 72 - BOMBAY HIGH COURTMaintainability of petition - availability of alternative remedy - waiver of demand alongwith interest and penalty u/s 74 of the CGST Act, 2017 - penalty u/s 122(1)(vii) of the CGST Act, 2017 confirmed - HELD THAT:- Learned counsel for the parties are ad-idem that a statutory remedy of an appeal is available to the petitioner to assail the aforesaid order passed by the adjudicating officer, as provided under Section 107 of the CGST Act - petitioner would submit that the effect of the order-in-original is that the amounts would be now required to be refunded to the petitioner being the amount of input tax credit paid by the petitioner - Respondent would not dispute such consequences which would fall from the order passed by the adjudicating officer. It is stated by the petitioner that they intend to challenge the penalty of Rs. 20,63,46,994/- imposed by the said order passed by the adjudicating officer. Considering the subsequent developments, further adjudication of the present proceedings is not called for. The petition can be disposed of by permitting the petitioner to avail the alternate remedy of an appeal to assail the order-in-original dated 17 November, 2023.
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