2021 (4) TMI 1093

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....lesh P. Sawant, Advocates for Respondent Nos.1 and 2. Mr.Huzela Nasikwala with Mr.Sujit Mashal i/by M/s Nasikwala Law Office, Advocates for Respondent No.3.   P.C.:- Heard Mr.Batra, learned counsel for the petitioner; and Mr.Jetly, learned senior counsel assisted by Mr.Sawant, learned counsel for respondent Nos.1 and 2. 2. Yesterday we had heard learned counsel for the petitioner,....

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....board tomorrow i.e., 19th January, 2021."   3. Today Mr.Jetly has referred to the averments made in the reply affidavit of the respondents, more particularly to paragraph No.5 onwards. Stand taken by the respondents is that petitioner had obtained refund of unutilized input tax credit under section 54 of the Central Goods and Services Tax Act, 2017 fraudulently as a result of which an amou....