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The HC dismissed the petition seeking expedited disposal of a refund application, holding that the petitioner possessed an alternative statutory remedy before the appellate authority under s.107 of the CGST/WBGST Act, 2017. The Court found no jurisdictional error in the authority's decision to process and dispose of the refund application and declined to entertain collateral challenge by way of the present application. Although acknowledging its power in exceptional cases to set aside interlocutory orders during writ proceedings, the HC concluded this was not such a case and refused interference with the impugned disposal. Petition accordingly disposed of.
The HC dismissed the petition seeking expedited disposal of a refund application, holding that the petitioner possessed an alternative statutory remedy before the appellate authority under s.107 of the CGST/WBGST Act, 2017. The Court found no jurisdictional error in the authority's decision to process and dispose of the refund application and declined to entertain collateral challenge by way of the present application. Although acknowledging its power in exceptional cases to set aside interlocutory orders during writ proceedings, the HC concluded this was not such a case and refused interference with the impugned disposal. Petition accordingly disposed of.
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