2021 (1) TMI 892

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..... sently not constituted, he has no other option but to approach this Court - HELD THAT:- It is noticed that the prayer sought in the present petition does not seek any relief in respect of the order passed by the first Appellate Authority and in absence of any such challenge, we are unable to understand as to how the present petition would be maintainable. At this stage, learned counsel for the .....

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..... rection to the Respondents to grant refund of ₹ 10,79,676/-. On a perusal of the petition, it is noticed that the Petitioner had availed the statutory remedies prescribed under the CGST Act and had also filed an appeal before the first Appellate Authority under Section 107 of the CGST Act, 2017. The said appeal was decided against the Petitioner. 2. The Petitioner submits that though ther .....

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