2022 (11) TMI 785

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..... ce Mohammed Shaffiq For the Petitioner in both W.Ps' : Mr.K.Prabhakar For the Respondent in both W.Ps' : Mrs.Ragaventhree Standing Counsel COMMON ORDER These Writ Petitions have been filed challenging the impugned order dated 21.01.2022, whereby, the Petitioner's claim for refund was rejected on the premise that the application was filed beyond the relevant period under Section 54( .....

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..... 2022 is liable to be set aside and accordingly, it is set aside. The Respondent shall consider the request / application for refund in terms of Sections 54 and 55 of the Act taking into account the Notification No.13 of 2022 - Central Tax, dated 05.07.2022 and pass orders in accordance with law. 4. It is further submitted that insofar as W.P.(MD)No.13191 of 2022 is concerned, the portion of the r .....

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