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2024 (2) TMI 652 - KERALA HIGH COURTMaintainability of petition - availability of alternative remedy - Transitional Credit - violation of Section 140 read with Rule 117 of the CGST Act and Rules made thereunder - appellant submits that appeal could be futile exercise inasmuch as the claim of the petitioner is in respect of the excise duty component allegedly paid by the petitioner - HELD THAT:- This Court does not find any substance in the submission of the learned Counsel for the petitioner. The appellate authority will examine all the documents and evidence submitted by the petitioner/assessee while deciding the appeal. Therefore, the contention of the learned Counsel for the petitioner that since there is no express provision for remanding the matter back to the assessing authority, the appeal would be futile exercise, cannot be agreed upon. Hence, considering the provision of statutory appeal available to the petitioner against the impugned order in Exhibit P-7, the present writ petition is dismissed on the ground of availability of alternative remedy.
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