2022 (11) TMI 785

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.... -<br>GST<br>Honourable Mr.Justice Mohammed Shaffiq For the Petitioner in both W.Ps&#39; : Mr.K.Prabhakar For the Respondent in both W.Ps&#39; : Mrs.Ragaventhree Standing Counsel COMMON ORDER These Writ Petitions have been filed challenging the impugned order dated 21.01.2022, whereby, the Petitioner&#39;s claim for refund was rejected on the premise that the application was filed beyo....

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....of the same, the impugned order dated 21.01.2022 is liable to be set aside and accordingly, it is set aside. The Respondent shall consider the request / application for refund in terms of Sections 54 and 55 of the Act taking into account the Notification No.13 of 2022 - Central Tax, dated 05.07.2022 and pass orders in accordance with law. 4. It is further submitted that insofar as W.P.(MD)No.13....