2023 (3) TMI 936

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....HAY AHUJA, JJ. Mr. Bharat Raichandani with Mr. Rishabh Jain i/by M/s UBR Legal Advocates for the Petitioners in all petitions. Ms. Shruti D. Vyas, "B" Panel Counsel for Respondent No.2 in all petitions. Mr. B.B. Sharma with Mr. Ram Ochani, Advocates for Respondents No.1 and 4 in WP 2048 of 2022. Mr. Karan Adik with Mr.Ram Ochani, Advocates for Respondents No.4 and 5 in WP No.3968 of 20....

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....oners is that Respondent No.3-CIDCO has not applied for refund and hence has filed this petition. 3. Learned counsel for the Petitioners submits that apart from Respondent No.3-CIDCO applying for refund, the Petitioners can also seek refund as per section 54 of the Central Goods and Services Tax Act, 2017 ("the Act" for short), as the said provisions refers to any person claiming refund of any ....