TMI Blog2023 (4) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice support services without payment of integrated tax under Letter of Undertaking as per Section 16 of the Integrated Goods and Service Tax Act, 2017 - Circular No. 17/17/2017 dated 15 November 2017 - HELD THAT:- The learned Counsel for the Petitioner has relied upon decision of the Division Bench of Gujarat High Court in the case of M/S. CHROMOTOLAB AND BIOTECH SOLUTIONS VERSUS UNION OF INDIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - petition disposed off. - NITIN JAMDAR AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Shashank Shekhar a/w. Mr. Tushar Joshi i/b. Trilegal, Advocate. For the Respondents : Mr. Jitendra B. Mishra a/w. Mr. Ashutosh Mishra, Advocate. P.C. Heard the learned Counsel for the parties. Taken up for disposal. 2. The Petitioner has challenged the order passed by the Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner received a notice under Form GST-RFD-08 proposing to reject the Refund Application on the ground that it was barred by limitation of time. The Petitioner replied and informed that Petitioner had submitted the application on common portal, however, the documents were submitted online and thereafter the Petitioner also filed the application manually. The Commissioner rejected the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case would have to be examined as to whether the Petitioner is entitled to the law laid down and this enquiry will have to be conducted by the Deputy Commissioner. 6. The learned Counsel for the Petitioner also contends that the Deputy Commissioner has rejected the Refund Application on the ground that the order passed by the Hon ble Supreme Court in the Suo Moto Writ Petition (C) No. 3 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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