https://www.taxtmi.com/caselaws?id=398229 The Court deemed the writ petition not maintainable due to the availability of a statutory appeal under Section 107 of the Act. It emphasized that the petitioner should pursue the remedy through the prescribed appellate process to challenge the Assistant Commissioner's order rejecting the refund of unutilized Input Tax Credit. The Court disposed of the writ petition, granting the petitioner liberty to challenge the order under Section 107 within 15 days. The Appellate Authority was directed to consider the Circular dated 04.09.2018 and dispose of the appeal within three months. en-us Thu, 03 Sep 2020 00:00:00 +0530 Thu, 10 Sep 2020 10:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398229 The Court deemed the writ petition not maintainable due to the availability of a statutory appeal under Section 107 of the Act. It emphasized that the petitioner should pursue the remedy through the prescribed appellate process to challenge the Assistant Commissioner's order rejecting the refund of unutilized Input Tax Credit. The Court disposed of the writ petition, granting the petitioner liberty to challenge the order under Section 107 within 15 days. The Appellate Authority was directed to consider the Circular dated 04.09.2018 and dispose of the appeal within three months. Case-Laws GST Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398229