$ 6. * IN HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 11th September, 2020 + W.P.(C) 6231/2020 M/S KRISHNA INTERNATIONAL ..... Petitioner Through: Mr.Jitendra Kr. Jha, Advocate versus COMMISSIONER DELHI GOODS AND SERVICE TAX ..... Respondent Through: Mr.Dhananjaya Mishra, Advocate CORAM: HON'BLE CHIEF JUSTICE HON BLE MR. JUSTICE PRATEEK JALAN JUDGMENT : D. N. PATEL, Chief Justice (Oral) proceedings in matter have been conducted through video conferencing. CM APPL.22283/2020 (exemption) & CM APPL.22284/2020 (exemption) Exemption allowed, subject to all just exceptions. applications are disposed of. W.P.(C) 6231/2020 1. This petition has been preferred for following prayers: A. direct respondent authorities to refund amount of rupees 12,83,006/- (Twelve lac Eighty-three thousand and Eight) towards claim dated 15/10/2019, and Rs. 7,68,938/- (Seven Lac Sixty-eight thousand nine hundred and thirty-eight) toward claim dated W.P.(C) 6231/2020 Page 1 of 4 Signature Not Verified Digitally Signed By:PANKAJ KUMAR Location: Signing Date:12.09.2020 17:22:35 23/01/2020 totalling to Rs.20,51,944.00 (twenty lac twenty thousand and eighty-three) only to petitioner along with interest @2% per month on same from date same amount which was due to be paid to petitioner and or B. This Hon'ble court may graciously be pleased to quash order dated 17/06/2020 (Annexure PI 4) C. This honorable court may be pleased to direct respondent authorities to pay sum sum of 10,00,000/- (Ten lakhs) only towards damages suffered by petitioner. D. This honorable court may further be pleased to pass any other or further orders as may deemed fit and proper in fad and circumstances of case in favor of petitioner and against respondent in interest of justice. 2. Having heard learned counsel for both sides and looking to facts and circumstances of case, it appears that there are two refund claims made by this petitioner under Goods and Services Act, 2017. 3. first claim, which was for 12,83,006/- and was dated 15th October, 2019 has been rejected by respondents vide order dated 17th June, 2020 (Annexure P-4 to memo of this writ petition). 4. aforesaid order is appealable under Section 107 of Goods and Services Act, 2017, and no writ petition ought to be ebtertained in respect thereof. 5. Hon ble Supreme Court in Commissioner of Income Tax & Ors. vs. Chhabil Dass Agarwal, (2014) 1 SCC 603 held as under: W.P.(C) 6231/2020 Page 2 of 4 Signature Not Verified Digitally Signed By:PANKAJ KUMAR Location: Signing Date:12.09.2020 17:22:35 15. Thus, while it can be said that this Court has recognised some exceptions to rule of alternative remedy i.e. where statutory authority has not acted in accordance with provisions of enactment in question, or in defiance of fundamental principles of judicial procedure, or has resorted to invoke provisions which are repealed, or when order has been passed in total violation of principles of natural justice, proposition laid down in Thansingh Nathmal case [AIR 1964 SC 1419] , Titaghur Paper Mills case [Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433 : 1983 SCC (Tax) 131] and other similar judgments that High Court will not entertain petition under Article 226 of Constitution if effective alternative remedy is available to aggrieved person or statute under which action complained of has been taken itself contains mechanism for redressal of grievance still holds field. Therefore, when statutory forum is created by law for redressal of grievances, writ petition should not be entertained ignoring statutory dispensation. (emphasis supplied) 6. As there is alternative remedy available to this petitioner, we are not inclined to entertain prayer qua order dated 17 th June, 2020. petitioner is at liberty to prefer appeal in accordance with law before appropriate forum. 7. So far as second claim of refund of 7,68,938/- is concerned, which was made on 23rd January, 2020 (Annexure P-3 to memo of this petition), same is yet to be decided by respondents. 8. We hereby direct concerned respondent-authorities to decide refund application dated 23rd January, 2020preferred by this petitioner, which is at Annexure P-3, in accordance with law, rules, regulations and W.P.(C) 6231/2020 Page 3 of 4 Signature Not Verified Digitally Signed By:PANKAJ KUMAR Location: Signing Date:12.09.2020 17:22:35 Government policies applicable to facts of case within period of three weeks from today, after giving adequate opportunity of being heard to concerned party. 9. With these observations, this writ petition is hereby disposed of. CHIEF JUSTICE PRATEEK JALAN, J SEPTEMBER 11, 2020 ns W.P.(C) 6231/2020 Page 4 of 4 Signature Not Verified Digitally Signed By:PANKAJ KUMAR Location: Signing Date:12.09.2020 17:22:35 Krishna International v. Commissioner Delhi Goods and Service Tax