2024 (8) TMI 1499 - HC - GST

Maintainability of petition - availability of alternative remedy - Challenge to decision of the adjudicating authority to allow the petitioner s application for refund of input tax credit - HELD THAT - Concededly the petitioner has an efficacious remedy of an appeal under Section 112 of Central Goods and Services Tax Act 2017 before the Goods and Services Tax Appellate Tribunal. It is considered apposite to entertain the present petition leaving it open to the petitioner to avail its statutory remedies - petition disposed off.

Summary

The petitioner challenged an Order in Appeal regarding refund of input tax credit. The court ruled that the petitioner can appeal to the Goods and Services Tax Appellate Tribunal and dismissed the petition.