TMI Blog2023 (6) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... his statement of objections does not dispute the said submission made by petitioner s counsel. However he contends that the order of rejection was passed by the Assistant Commissioner prior to the notification dated 15.07.2022 and therefore no fault can be found in the same. Be that as it may be, the fact remains that this Court has already considered the question involved in this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents (By Sri. Shivaraj Balloli, Advocate For R1 R2) ORDER The petitioner has preferred this writ petition under Article 226 and 227 of the Constitution of India with the prayer to quash the impugned order Annexure A dated 25.04.2022 passed in Appeal No. 55/2021/BM/GST/1305/22 by the respondent No. 3, wherein the prayer made by the petitioner for refund of input tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of M/s.Mangalore Refinery and Petrochemicals Ltd., vs. Union of India and others. 5. Learned counsel for the respondents who has filed his statement of objections does not dispute the said submission made by petitioner s counsel. However he contends that the order of rejection was passed by the Assistant Commissioner prior to the notification dated 15.07.2022 and therefore no fault can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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