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2024 (1) TMI 31

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....>Civil Writ Jurisdiction Case No. 13830 of 2021 - -<br>GST<br>MR. K. VINOD CHANDRAN AND RAJIV ROY, JJ. For the Petitioner : Mr. Sandeep Jha, Advocate For the Respondent : Mr. Vivek Prasad (GP-7) JU....

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....expiry of two years from the relevant date in such form and manner as may be prescribed. 2. Admittedly, the petitioner did not make an application for refund within the period provided. The reason st....