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of <h1>Preliminary objection overruled; foundational issue merits further consideration despite available statutory appeal; respondents excused from service steps</h1> <h3>Hybon Technologies Private Limited Versus Special Commissioner, Zone 11 & Ors.</h3> Hybon Technologies Private Limited Versus Special Commissioner, Zone 11 & Ors. - TMI Respondents' preliminary objection that the petitioner had an 'effective and efficacious alternative statutory remedy' by way of appeal against the order dated 14 February 2025 was overruled. The court found the objection unsustainable because the petitioner raised a substantive jurisdictional challenge to the respondents' authority to adjudicate 'admissibility of Input Tax Credit ['ITC'] claims' while examining a refund claim. The petitioner contends that such an exercise is 'alien to but also beyond the scope' of powers conferred by Section 16 of the Integrated Goods & Services Tax Act, 2017 read with Section 54 of the Central Goods & Services Tax Act, 2017. That contention was held to strike at the foundation of the impugned orders and merits further consideration. Directions: notice issued; counter-affidavit to be filed within three weeks, petitioner to file rejoinder within two weeks thereafter. W.P.(C) 6671/2024 is ordered tagged with the present petition; matters to be listed on 23.04.2025. Two interlocutory applications (CM APPL. 14822/2025 and 14823/2025) allowed.
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