2024 (12) TMI 1181 - HC - GST

Challenge to appellate orders passed against the rejection of refund applications filed by the petitioner - petitioner submits that the original order has been passed without considering the specific allegation in the show-cause notice - violation of principles of natural justice - HELD THAT - There are no reason to invoke the extraordinary jurisdiction under Article 226 of the Constitution of India to deal with the matter in which there is a statutory appeal provided to the Tribunal. Admittedly, a Tribunal has not been constituted till date and a notification has also been issued by the Central Government permitting the filing of the appeal after the Tribunal is constituted. Since, the impugned orders are with respect to refund, there is no demand and hence there is no requirement to pay 20% of the tax demand as has been found in SAJ Food Products Pvt. Ltd. vs. The State of Bihar Others 2023 (3) TMI 1390 - PATNA HIGH COURT . The petition is closed.

Summary

The petitioner challenged the appellate orders rejecting their refund applications. The court found no reason to intervene and directed the petitioner to appeal before the Tribunal once constituted. No observation on the merits of the matter was made.