Taken up through video conferencing.

By this petition, the petitioner has claimed that the order directing that part of the GST refund will be set off against future demand, is wrong and the refund should be made in cash. However, he has accepted that as per Section 142 (8) (b) of the Central Goods and Services Tax Act 2017, he can move an application for cash refund to the Authorities.

In these circumstances, we deem it appropriate that the petitioner first move an application for cash refund before the Authorities so that the same can be decided in accordance with law.

The present writ petition stands disposed off.