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As there is an alternative remedy available to this petitioner, high court is not inclined to entertain the prayer

Section 54 of the CGST Act, 2017— Refund -- The petitioner sought directions to the respondents to refund the amount vide two refund claims along with an interest per month and or quash the order dated 17/06/2020.The court observed that the first order is appealable under Section 107 of the Act, 2017 and relied the judgment of Hon’ble Supreme Court in Commissioner of Income Tax & Ors. vs. Chhabil Dass Agarwal, (2014) 1 SCC 603. The court observed that the second claim of refund is yet to be decided by the respondents.
Held that:-The Hon’ble High directed the respondent-authorities to decide the second refund application in accordance with law, within a period of three weeks, after giving adequate opportunity of being heard to the concerned party.—Krishna International Vs. Commissioner Delhi Goods And Service Tax [2020] 28 TAXLOK.COM 021 (Delhi)