2024 (9) TMI 501

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.... learned counsel appearing on behalf of the petitioner by drawing attention of this Court to the show-cause notice issued in form GST DRC 01 dated 4th December, 2023 would submit that the entire demand made by the respondents is on account of interest. 3. According to the petitioner, the petitioner had made payment of its tax liability from the credit ledger and having regard thereto, no interest can be levied on the petitioner. 4. According to him, the amount available in the credit ledger, for discharging the liability was available from the date when the liability arose till discharge thereof. He submits that the proper officer by glossing over the response filed by the petitioner had determined the liability to the extent of Rs.35,59,....

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.... under Section 73 of the said Act. The petitioner has an alternative remedy in the form of an appeal before the Appellate Authority. In such view of the matter, when efficacious alternative remedy is available, this Court should not entertain the present writ petition. 9. He submits that the judgment delivered in the case of M/s. Refex Industries Limited (supra) is factually distinguishable from the present case. No reliance should be placed on the same. 10. Heard learned advocates appearing for the respective parties and considering the materials on record, I find that the petitioner by the present writ petition questions an adjudication order passed on 25th January, 2024 in respect of the period April 2021 to March 2022. 11. From the b....