2023 (1) TMI 1465

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....WRIT PETITION NO. 7826 OF 2022 (T-RES), 23144 OF 2021, 5077 OF 2022 IN WP NO. 7826/2022, 23144/2021, 5077/2022 - -<br>GST<br>THE HON&#39;BLE MR JUSTICE B M SHYAM PRASAD FOR THE PETITIONER: SRI. RAVI RAGHAVAN., ADVOCATE FOR THE RESPONDENTS: SRI. AMIT ANAND., ADVOCATE SRI. K. HEMA KUMAR, AGA SRI. MALLAHAR RAO, ADVOCATE&nbsp;SRI. JEEAN J. NEERALGI, ADVOCATE ORDER These petitions are filed....

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....d of Input Tax Credit [ITC] is rejected for the reason that the petitioner has sought such refund under the provisions of Rule 95A and the Circular No.106/25/2019/GST dated 29.06.2019, and the petitioner's claim for reversal of ITC, an additional question that is canvassed in W.P.No.23144/2021, is also rejected overlooking the decision of the Hon'ble Bombay High Court in Sandeep Patil vs. Union of....