2023 (5) TMI 1124 - HC - GST

GST Refund Claim Rejected: Petitioner Directed to Pursue Statutory Appeal Under Section 107 with Procedural Flexibility

HC dismissed writ petition challenging GST refund claim rejection, finding alternative statutory remedy under Section 107 available. Court directed ... Maintainability of petition - appealable order or not - availability of equally efficacious alternative statutory remedy - Rejection of Refund claim - It is not the case of the petitioner that the authority, which has passed the order lacks jurisdiction or that the order impugned is passed in violation of principal of natural justice - HELD THAT:- The vires of any of the provision of GST Act 2017 is also not called in question in this petition. That being the position, this petition cannot be entertained. Accordingly, this petition is dismissed - The petitioner is at liberty to avail alternative statutory remedy available under Section 107 of the 2017 Act. The petitioner challenged the order dated 27.08.2022 whereby the State Taxes Officer rejected a refund claim. The court observed that the 'order impugned is appealable before the appellate authority under Section 107 of the Goods and Services Tax Act, 2017' and that the petitioner 'has not been able to demonstrate any of the exceptions culled out by the Supreme Court in the case of Whirlpool Corpn. v. Registrar of Trade Marks (1998) 8 SCC 1' to justify entertaining a writ under Article 226 despite an 'equally efficacious alternative statutory remedy.' The petition did not contend lack of jurisdiction, breach of natural justice, or impugn the vires of GST Act provisions. The writ petition was dismissed with liberty to avail the statutory remedy under Section 107; time spent in this Court will be excluded for computation of limitation. The appellate authority is requested to take a lenient view on condonation of delay in light of the circumstances.