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The prayer sought in the present petition does not seek any relief in respect of the order passed by the first Appellate Authority and in absence of any such challenge, we are unable to understand as to how the present petition would be maintainable.

Section 54 of the CGST Act, 2017—Refund -- The petitioner sought a direction to the Respondents to grant refund of Rs. 10,79,676/-. The Petitioner had filed an appeal before the first Appellate Authority under Section 107, which was decided against him. The petitioner submitted that though there is a remedy for filing further appeal, however, since the GST Appellate Tribunal is presently not constituted, he has no other option. The court observed that the prayer sought in the present petition does not seek any relief in respect of the order passed by the first Appellate Authority. The petitioner counsel submitted to amend the present petition by adding an appropriate relief in that regard and requested for an adjournment. Held that:-The Hon’ble Court directed to re-notify on 9th March, 2021.
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