HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2446 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Shri Tanuj Kumar Takkar (through video conference) and Shri R.C. Shukla, learned counsel for the revenue. 2. Challenge has been raised to the order dated 28.11.2023 whereby the petitioner's refund claim had been rejected. 3. At the outset, learned counsel for the revenue has raised preliminary objection that the petitioner has a statutory remedy of appeal. Further, it has been submitted by learned counsel for the petitioner, the impugned order was never communicated to the petitioner through offline mode. It was merely uploaded on the Common Portal. Petitioner was not aware of the same till 10/12.04.2026. 4. Leaving the issue of limitation to be tested before the appeal forum presently in view of the law laid down by the coordinate bench of this Court in M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh and another, 2025:AHC:229995-DB, the present petition is disposed of leaving it open to the petitioner to avail its statutory remedy of appeal, in accordance with law. May 7, 2026 Prakhar Versus Counsel for Petitioner(s) : Rajkapoor Upadhyay Counsel for Respondent(s) : Dhananjay Awasthi (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Mahagun (India) Private Limited .....Petitioner(s) Joint Commissioner Of Central Tax, Cgst And Another .....Respondent(s) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad