2018 (9) TMI 1766

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..... -2018
R/SPECIAL CIVIL APPLICATION No. 14980 of 2018 - -
GST
MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The Respondent (s) : Ms. Oza, Advocate for M/s. Wadia Ghandy And Co (5679) ORAL ORDER .....

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..... of the main arguments of the petitioner is that the Central Goods & Service Tax Act, 2017 recognizes granting of refund. The Government, as a subordinate legislature, cannot frame rules which deprives .....

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