2025 (6) TMI 1778

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....Desai (12861) for the Petitioner(s) No. 1,2 MR TRUPESH KATHIRIYA, AGP for the Respondent(s) No. 1 MR NEEL P LAKHANI(10679) for the Respondent(s) No. 2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr. Abhay Y. Desai for the petitioners and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent no.1. Learned advocate Mr.....

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....4 of the GST Act for the refund as directed by the appellate order. It was submitted that however respondent authorities have rejected the refund application on the ground that the appellate order was communicated on 08.03.2022 in person to the authorised tax practitioner/advocate of the petitioner and therefore, refund application was beyond the period of two years as prescribed under section ....