Heard learned counsel for the parties.

2 Petitioner has challenged legality and validity of the order in original dated 24.6.2021 passed by the Deputy Commissioner, Begum Bazar GST Division, Hyderabad, i.e. respondent No.5.

3 The said order has been passed under Section 73 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act) r/w corresponding provision of Section 73 (1) of the Telangana Goods and Services Tax Act, 2017. It may be mentioned that the aforesaid order was passed in respect of M/s. Nusrath Metal Industries. As per the aforesaid order, respondent No.5 has confirmed an amount of ₹ 25,89,727-00 as CGST along with corresponding amount as SGST besides further confirming payment of ₹ 8,33,924-00 as being irregularly availed of input tax credit.

4 The writ petition has been filed by one Gulam Rasool Khan. Who is Gulam Rasool Khan and how he is related to the assessee M/s. Nusrath Metal Industries has not been indicated either in the cause title or in the supporting affidavit.

5 Be that as it may, we find that against the order in original, the assessee has a right to prefer an appeal under Section 107 of the CGST Act. Basic ground of challenge to the impugned order in original is that the assessee is being compelled to pay for output supply without any legal basis. It is because of such payment that assessee could not make the requisite payment under the CGST as well as SGST.

6 On due consideration, we are of the view that the assessee can agitate all such grounds before the appellate authority. No case is made out for entertaining the writ petition challenging the order in original when there is alternative remedy provided under the statute.

7 Writ petition is accordingly dismissed. No order as to costs. Miscellaneous petitions, if any, pending in this writ petition shall also stand dismissed.