https://www.taxtmi.com/caselaws?id=396859 The court dismissed the petition to set aside the rejection of the refund application under Section 54 of the Central GST Act, 2017, emphasizing that the petitioner should have first exhausted the appeal remedy before directly approaching the court. The petitioner was granted liberty to seek remedies before the Appellate Authority, with an application for condonation of delay. The court allowed the petitioner to rely on an interim order and directed the Appellate Authority to consider it. It stressed the importance of following the proper appeal procedure and highlighted that delay alone should not lead to rejection of the appeal on its merits. en-us Mon, 20 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396859 The court dismissed the petition to set aside the rejection of the refund application under Section 54 of the Central GST Act, 2017, emphasizing that the petitioner should have first exhausted the appeal remedy before directly approaching the court. The petitioner was granted liberty to seek remedies before the Appellate Authority, with an application for condonation of delay. The court allowed the petitioner to rely on an interim order and directed the Appellate Authority to consider it. It stressed the importance of following the proper appeal procedure and highlighted that delay alone should not lead to rejection of the appeal on its merits. Case-Laws GST Mon, 20 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396859