2024 (3) TMI 1029

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ish Roy, Senior Standing Counsel, CBIC with Mr. Dileep Singh Rajpurohit, Advocate for R-1. Mr. Mahesh K. Chaudhary, Advocate for R-3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Mr. Mahesh K. Chaudhary, Advocate enters appearance for Respondent No. 3. The office report indicates that Respondent No. 3 is not residing at the given address. Accordingly, Respondent No. 3 is directed to file his late .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m of the Petitioner was not considered as Petitioner had failed to file an appropriate refund application as required under Section 54 of the Central Goods & Service Tax Act, 2017. 5. Learned counsel for Petitioner submits that since the objection of non-filing of an appropriate application has been raised, Petitioner shall within one week file an appropriate application with the concerned Author .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... accordance with law while entertaining the application for refund filed by the Petitioner. 7. Petition is accordingly disposed of in the above terms. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. It would be open to the Proper Officer to adjudicate the claim of the Petitioner for refund in accordance with law. 8. All righ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X