2023 (3) TMI 1444 - HC - GST

Maintainability of petition - Rejection of application of the petitioner for refund - appealable order or not - HELD THAT - This Court is constrained to record that learned advocate appearing for the petitioner has made misrepresentation and incorrect statement by trying to make out a case that petitioner s application for refund was rejected on the ground of limitation by not considering the period of limitation protected by the order of the Supreme Court during the Covid-19, which is totally incorrect and false statement, as appears from the aforesaid impugned order of rejection from which it is found that adjudicating authority has specifically recorded that the claim of the petitioner is not time barred and claim has been rejected on some other grounds. Petition is dismissed on the ground of availability of alternative remedy by way of statutory appeal.

Summary

The High Court of Calcutta dismissed the writ petition (WPA 5664 of 2023) filed by the petitioner challenging the order dated 25th July, 2022, rejecting the application for refund. The court found that the petitioner's claim was not time-barred and was rejected on other grounds. The dismissal was based on the availability of an alternative remedy through a statutory appeal.