Greentech Auto LLP Vs State of Bihar (Patna High Court)
Patna High Court held that petition against order rejecting GST refund cannot be entertained in view of available statutory remedy under section 107 of the Bihar Goods and Services Tax Act, 2017. Accordingly, writ disposed of.
Facts- The present writ petition has been filed by the petitioner against order passed by Additional Commissioner of state tax (Appeals) vide which the appeal filed on 12-12-2023 was dismissed and refund rejection order passed by the Joint Commissioner of State Tax.
Conclusion- Held that so far as the challenge to the order dated 03.08.2024 and the order dated 05.09.2024 passed under Section 73(9) of the BGST Act, 2017 read with Section 20 of the IGST Act, 2017 are concerned, the petitioner may avail its statutory remedy under Section 107 of the BGST Act, 2017, if so advised. If any such appeal is preferred within a period of 30 days from today, the Appellate Authority shall consider the same keeping in view the fact that the petitioner was pursuing his remedy before this Court. An appropriate order shall be passed in the appeal so filed, within a reasonable period.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
