2023 (9) TMI 1655

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....A) ANJALI MENON FOR THE RESPONDENT: SREELAL WARRIOR-SC JUDGMENT 1. These writ petitions have been filed under Article 226 of the Constitution of India seeking following prayers: a) To call for the records leading to Exhibit-P5 order and quash the same to the extent of rejecting the refund, by issuing a writ of certiorari. b) To issue a writ of mandamus or any other writ ....

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....ommissioner, CGST as being timed barred,. The present writ petitioners had reported the terms of the following process based on which the Input Tax Credit on Input has been availed during the relevant period for which refund was being claimed. The petitioner has filed for refund of Input Tax Credit as mentioned in Ext.P5 order. Despite the said orders, Ext.P5 the petitioner has not being refunded ....