Alternative Remedy Principle: petitioner relegated to appeal under Section 107(1); file appeal with delay condonation for consideration.

Whether a writ challenging a refund rejection and the vires of an administrative circular can be entertained was resolved by applying the alternative-remedy principle: because an appeal under Section 107(1) was available and not pursued, and the refund order followed a show cause notice, the petitioner is relegated to the statutory appellate remedy. The court required the petitioner to prefer the appeal with a delay-condonation application and directed the appellate authority to consider all factual and legal grounds, including the challenge to the circular, in accordance with law and within a reasonable time.

---

---

Issues: (i) Whether the writ petition challenging the refund rejection order in FORM-GST-RFD-06 dated 13.05.2025 and the vires of Circular No.125/44/2019-GST can be entertained, or the petitioner must be relegated to the appellate remedy under Section 107(1) of the Central Goods and Services Tax Act, 2017.

Analysis: The refund rejection order dated 13.05.2025 was issued after a show cause notice dated 24.04.2025 issued in terms of Section 169(1)(d) of the Central Goods and Services Tax Act, 2017. The petitioner did not respond to the show cause notice and raised multiple contentions challenging the grounds of rejection as well as the vires of Circular No.125/44/2019-GST. An alternative remedy of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 was available to the petitioner and was not availed; the writ petition was pending for an extended period. The petitioner was therefore relegated to prefer an appeal, with liberty to seek delay condonation and with the appellate authority being directed to consider the grounds pursued before the writ forum within the bounds of law and in a reasonable time.

Conclusion: The writ petition is dismissed and the petitioner is directed to prefer an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 within two weeks with a delay condonation application; the appellate authority shall consider the grounds of fact and law, including any challenge to Circular No.125/44/2019-GST, in accordance with law and within a reasonable time.

---