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HC is not inclined to entertain the present petition when the petitioner has an equally alternate efficacious remedy of preferring an appeal before the Additional Commissioner, GST.

Section 54 of the CGST Act, 2017— Refund -- The petitioner challenged order dated 20.09.2019 passed by the respondent whereby the application for refund under Section 54 of the Act, 2017 has been rejected. The respondent stated that the opening page of the impugned order itself makes it abundantly clear that the said order is appealable before the Additional Commissioner, GST. The petitioner stated that the impugned order has been passed in a batch of petitions seeking refund orders and no specific order on the merits of the petitioner’s has been passed while rejecting its refund application.
Held that:-The Hon’ble High Court disposed the petition granting liberty to the petitioner to seek its remedies against the impugned order before the Appellate Authority, alongwith an application for condonation of delay. The appellate authority shall pass a speaking order.—Saraf Industries Through Sole Prop Sh Akhil Saraf Vs. Assistant Commissioner Division Narela GST Delhi North [2020] 26 TAXLOK.COM 035 (Delhi)