2022 (2) TMI 1249

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....s appearing for the parties. In this writ petition, petitioner has challenged the impugned order of refund dated May 3, 2021 passed by the State GST authorities relating to refund in question on the basis of material available with the record at the time of passing the impugned order of refund. Now, petitioner has challenged the aforesaid impugned order of refund on the grounds that subsequent to....