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<h1>Petition dismissed as alternative remedy under Section 112 CGST Act available for appeal against refund of input tax credit</h1> The HC held the petition not maintainable as the petitioner had an efficacious alternative remedy by way of appeal under Section 112 of the CGST Act ... 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. 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.
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