https://www.taxtmi.com/caselaws?id=391019 The Kerala High Court directed the 1st respondent to consider the petitioner's application for a refund of tax deducted at source under the CGST Act if submitted in the prescribed format, emphasizing a fair and timely decision without delving into the merits of the dispute. The Court highlighted procedural aspects and upheld the petitioner's rights under tax laws, leaving the decision to the 1st respondent in accordance with the law. The Court did not provide specific directions on other incidental reliefs sought by the petitioner, indicating that such decisions would be at the discretion of the 1st respondent. en-us Thu, 09 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391019 The Kerala High Court directed the 1st respondent to consider the petitioner's application for a refund of tax deducted at source under the CGST Act if submitted in the prescribed format, emphasizing a fair and timely decision without delving into the merits of the dispute. The Court highlighted procedural aspects and upheld the petitioner's rights under tax laws, leaving the decision to the 1st respondent in accordance with the law. The Court did not provide specific directions on other incidental reliefs sought by the petitioner, indicating that such decisions would be at the discretion of the 1st respondent. Case-Laws GST Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391019