Section 174 of the CGST Act, 2017— Transition Provisions -– The petitioner prayed to set aside the order-in-original dated 30.04.2021 and to set aside the order-in-appeal dated 24.09.2021, further to refund the service tax paid in cash along with the applicable interest under the transitional provision of Act. The advocate for the petitioner submitted various contentions on the aspect of applicability or otherwise of section 142(6)(a) of the Act. The Court observed that the petitioner has alternative statutory remedy under section 35B of the Central Excise Act, 1994 read with section 86 in Chapter V of the Finance Act, 1994 read with section 174 of the Act. The petitioner is required to exhaust the statutory alternative remedy before invoking the extraordinary jurisdiction of this Court.

Held that:- The Hon’ble High Court permitted the petitioner to approach the Tribunal.