2024 (8) TMI 448

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..... tioner : Shri Ashutosh Ajay Awasthi and Shri Nikhil Rai, Advocates For the Respondents/State : Shri Vivek Khedkar, Additional Advocate General ORDER PER: JUSTICE VIVEK RUSIA Petitioner has filed the present petition, seeking direction from the respondents to consider his representation submitted on September 11, 2023, in relation to refund of GST. 2. The facts of the case, in short, are as fo .....

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..... eliance on the judgment passed by the Karnataka High Court in Sri Chandrashekharaiah vs. State of Karnataka in W.P.No.9721/2019 (T-RES ). Similar issue came up for consideration before this Court in W.P.No. 28124/2018. Vide order dated 12.12.2018, this Court directed the contractor to seek redressal as per mechanism provided in the agreement before the competent Authority. 3. Heard learned counse .....

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..... ter X of the CGST Rules, 2017. Therefore, the petitioner has an efficacious remedy to approach the competent authority for a refund. Apart from that, if the petitioner is aggrieved by the action of the respondents, he may raise a dispute under the Dispute Resolution System before the competent authority and thereafter before Madhya Pradesh Madhyastham Adhikaran. The writ petition is not maintainab .....

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