The ruling in brief
Refund of accumulated ITC recovered under retrospectively amended Rule 89(5) could be challenged before GSTAT; mere existence of departmental Circulars did not render appeal futile, as GSTAT could decide facts and law independently and thus, writ was to be dismissed with liberty to file statutory appeal
Provisions considered
Section 54, read with Section 112, of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017
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