2021 (5) TMI 333

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....hrough: Mr.Anupam Srivastava, ASC with Ms.Divya Joshi, Adv. O R D E R Proceedings in the matter have been conducted through video conferencing. C.M.No.15533-34/2021 (exemptions) For the reasons stated in the applications and in view of the present prevailing situation, the present applications are allowed subject to just exceptions. However, the applicant is directed to file duly signe....

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....he provisions of Central Goods and Service Tax Act, 2017. It is also submitted by the counsel for the petitioner that they have already preferred a refund application which is at Annexure P-2 of the memo of this writ petition and the said refund application is yet to be decided by the respondent. 3. We, therefore, direct the concerned respondent authorities to decide the claim of the petitioner....