https://www.taxtmi.com/caselaws?id=414803 The High Court dismissed the writ petition seeking relief for quashing the Assistant Commissioner's decisions rejecting tax refund applications under Section 54 of the Goods and Services Tax Act, 2017. The Court held that orders under Section 107 (1) of the GST Act are appealable, directing the petitioner to pursue the alternative remedy by approaching the Appellate Authority. The petitioner was granted liberty to file an appeal within three weeks, with the Court instructing the Appellate Authority to expedite the decision-making process, aiming for resolution within six months from the appeal filing date. en-us Thu, 11 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414803 The High Court dismissed the writ petition seeking relief for quashing the Assistant Commissioner's decisions rejecting tax refund applications under Section 54 of the Goods and Services Tax Act, 2017. The Court held that orders under Section 107 (1) of the GST Act are appealable, directing the petitioner to pursue the alternative remedy by approaching the Appellate Authority. The petitioner was granted liberty to file an appeal within three weeks, with the Court instructing the Appellate Authority to expedite the decision-making process, aiming for resolution within six months from the appeal filing date. Case-Laws GST Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414803