Since common questions of fact and law are involved in these writ petitions, therefore they are clubbed together and are being heard & decided together. However, for the sake of convenience, facts of WPMS No. 2352 of 2021 are being considered.

2. Petitioner had applied for refund of tax by making applications under Section 54 of Goods and Services Tax Act, 2017. His applications have been rejected by Assistant Commissioner Goods and Services Tax, Rudrapur vide orders dated 03.09.2021, 27.10.2021, 03.09.2021, 03.09.2021, 05.10.2021 and 03.09.2021. Feeling aggrieved by rejection of his applications, petitioner has approached this Court seeking the following reliefs:-

“i. Issue a writ, order in the nature of certiorari quashing the impugned orders dated 03.09.2021, 27.10.2021, 03.09.2021, 03.09.2021, 05.10.2021 and 03.09.2021 passed by the respondent no.2 (Annexure No.7) (coly.) to the writ petition.

ii. Issue a writ, order or direction in the nature of mandamus commanding the respondents to assess the refund claim of the petitioner for the period of month May, June, July, September, October of 2018 and January, 2019 fir GST.”

3. Learned Additional Chief Standing Counsel appearing for the State has raised a preliminary objection that under Section 107 (1) of Goods and Services Tax Act, 2017 any decision or order passed under the Act is appealable, therefore, according to him, writ petition is liable to be dismissed on the ground of alternative remedy.

4. This Court finds substance in the submission made on behalf of the respondents. Section 107 (1) of Goods and Services Tax Act, 2017 makes every order passed by an adjudicating authority appealable.

5. In such view of the matter, the writ petition is dismissed on the ground of alternative remedy with liberty to the petitioner to approach the appropriate Appellate Authority.  

6. Learned counsel for the petitioner submits that petitioner shall file appeal positively within a period of three weeks. If appeal is filed within three weeks, the Appellate Authority shall decide the same as early as possible, preferably within six months from the date of filing of the Appeal(s).