Writ challenging order rejecting GST refund not entertained due to available statutory remedy

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...