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2024 (1) TMI 321 - MADHYA PRADESH HIGH COURTRejection of Refund claim - tax evasion - HELD THAT:- It is a clear stand of Revenue that this is not a case of any defect in the application for refund but instead is a case of tax evasion as detected in the inquiry conducted by Revenue, for which separate notice has been issued to petitioner. Accordingly, it is obvious that this case involves disputed questions of fact which ought not to be gone into while exercising writ jurisdiction under Article 226 of the Constitution. This Court declines interference and relegates petitioner to avail remedy of appeal u/S 107 of the GST Act, which if availed by filing an appeal u/S 107 of the GST Act by petitioner within a period of 30 days from today alongwith copy of this order, the same shall be entertained and decided on merits without being dismissed on limitation alone. Petition disposed off.
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