2022 (12) TMI 362

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....by the Petitioner challenging the Order-in-Original dated 4 December 2019 by the Assistant Commissioner, CGST rejecting the claim of the Petitioner for refund was dismissed. 3. The Petition was placed on board for hearing today so that the parties could circulate their summary of propositions. Detailed reply on merits is filed by the Respondents. However, the learned Counsel for the Respondents has tendered the written submissions only on the preliminary objection and not on merits contending that the Writ Petition under Article 226 of the Constitution of India should not be entertained to challenge the order passed by the Commissioner (Appeals) in view of the fact that the remedy of the Tribunal is available under Section 109 of the Centr....

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....7 and the order was not rendered in the context of absence of the Tribunal. The learned Counsel for the Petitioner also points out that in this case the Petitioner has availed of the remedy under Section 107 of the Act of 2017 to the Appellate Authority which is available. 6. The learned Counsel for the Petitioner states that this issue has been squarely dealt with by the Division Bench of Telangana High Court in the case of M/s. Appario Retail Private Limited v/s. The Union of India, through its Revene Secretary, Department of Revenue, Ministry of Finance, New Delhi and Ors. 2021(11) TMI 153, wherein in the identical circumstances where the petitioner was seeking a refund and had challenged the order passed in the appeal, without there be....