2021 (11) TMI 386

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..... ist on 18 th April, 2022. - W.P.(C) 12512/2021 - - - Dated:- 9-11-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through : Mr. N.K. Sharma, Adv. Respondents Through : Mr. Dhruv hattacharya, Sr. St. Counsel. The hearing has been conducted through video conferencing. CM No.39395/2021 (Exemption) Allowed, subject to all just ex .....

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..... s not applicable to the present case as the refund application of the petitioner was covered under section 54 (3) of the Act. He submits that Section 54 (1) deals with the refund of any balance in electronic cash ledger whereas the refund application filed by the petitioner includes unutilized Input Tax Credit where in zero rated supplies were made without payment of tax which is specifically cove .....

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