2019 (7) TMI 1382

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..... services - HELD THAT:- Let notice be issued to the respondents returnable on 31.7.2019. - R/SPECIAL CIVIL APPLICATION NO. 12483 of 2019 - - - Dated:- 25-7-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : UCHIT N SHETH (7336) For The Respondent (s) : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) ORAL ORDER .....

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..... Sections 53, 54 of Chapter XI pertaining to Refund of the Act, 2017 and specifically sub-section (3) (ii) along with un-numbered proviso of the very section in juxtaposition to definition of input , input services , input tax , input tax credit respectively under Sections 2 (59) (60)(62) and (63) of the Act and Rule 89 about application for refund of tax, interest, penalty, fees or any oth .....

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