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2023 (1) TMI 1265 - HC - GSTRequest for refund rejected on the ground of time limitation - Availment of alternative remedy - HELD THAT:- It is trite that alternative remedy itself is no reason to reject a writ petition when it can be shown that the impugned orders are ex facie contrary to the settled propositions, including positive directions by the higher Courts. If it is undisputed that the limitation for the petitioner’s subject refund applications expired during the period between 01.03.2020 and 28.02.2022, the petitioner would be entitled for an extended limitation of ninety [90] days from 01.03.2022 and the applications are within this time, this Court is of the considered view that the impugned order sustained. The petition is allowed quashing the impugned orders dated 20.07.2022 in Nos.44/2022, 45/2022 and 46/2022 (Annexures – A, A-1 and A-2) by the third respondent and the petitioner’s refund applications are restored for reconsideration.
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