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TMI Blog2024 (1) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- It is a clear stand of Revenue that this is not a case of any defect in the application for refund but instead is a case of tax evasion as detected in the inquiry conducted by Revenue, for which separate notice has been issued to petitioner. Accordingly, it is obvious that this case involves disputed questions of fact which ought not to be gone into while exercising writ jurisdiction un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Goods Service Tax Act, 2017 (hereinafter referred to as CGST Act ) was rejected by assigning the reasons that petitioner-assessee is not entitled to refund and that the case of petitioner appears to be that of tax evasion. 2. Learned counsel for petitioner and respondents are heard on the question of admission so also final disposal. 3. Learned counsel for petitioner does not dispute that st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner-assessee being not entitled to refund. An objection has also been taken by Revenue that remedy of appeal u/S 107 of the GST Act available to petitioner has not been availed. 5. After having heard learned counsel for rival parties, this Court is of the considered view that no case for interference is made out for the reasons infra: (i) Petitioner s case is not of deficiencies/defects in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Consequently, this Court declines interference and relegates petitioner to avail remedy of appeal u/S 107 of the GST Act, which if availed by filing an appeal u/S 107 of the GST Act by petitioner within a period of 30 days from today alongwith copy of this order, the same shall be entertained and decided on merits without being dismissed on limitation alone. 9. This Court hastens to add that no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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