TMI Blog2023 (12) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... - Demand of IGST wrongly claimed as refund - proceedings initiated against the petitioner resulting in the order impugned is based on a wrong premise - HELD THAT:- It is not in dispute that pursuant to show cause notice issued to the petitioner, the petitioner only on account of pendency of DBCWP No.4465/2021, choose not to respond to the said show cause notice and put forth his response to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition so as to invoke our extra ordinary jurisdiction under Article 226 of the Constitution of India on the settled parameters, based on which, the same can be invoked by this Court despite availability of remedy of appeal. Petition dismissed. - Hon'ble Mr. Justice Arun Bhansali And Hon'ble Mr. Justice Narendra Singh Dhaddha For the Petitioner(s) : Mr. Daksh Pareek., Mr. Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rule 96 (10) of the CGST Rules, to which it was not entitled, however, under Section 54 of the CGST Act, 2017 ( the Act ), the petitioner is eligible and has rightly claimed the refund and, therefore, the action of the respondents is wholly unjust. 3. Reliance has been placed on Godrej Sara Lee Ltd. vs. The Excise and Taxation Officer-cum-assessing Authority Ors. : AIR 2023 SC 781. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er impugned is open to appeal under Section 107 of the Act and no case has been made out for bypassing the said alternative remedy and, therefore, the petition deserves dismissal. 5. We have considered the submissions made by counsel for the parties and have perused the material available on record. 6. It is not in dispute that pursuant to show cause notice issued to the petitioner, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination in accordance with law including filing of appeal under Section 107 of the Act. 7. We are firmly of the opinion that no case has been made out in the writ petition so as to invoke our extra ordinary jurisdiction under Article 226 of the Constitution of India on the settled parameters, based on which, the same can be invoked by this Court despite availability of remedy of appeal, includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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