2023 (8) TMI 694

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....Advocate Assisted By Mr Anshul Jain & Mr Aditya R Parikh(8769)   For The Respondent(S) No. 2 : Mr Raj Tanna, AGP   For The Respondent(S) No. 4 : Notice Served   For The Respondent(S) No. 1,2,3 : Priyank P Lodha(7852)   ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Draft amendment is granted. It is to be carried out. 2. Rule returnable forthwith. Mr. Pr....

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.... to the legality and validity of the order No. 13990 dated 27.2.2020 passed by the respondent authorities. 6. The facts in brief would indicate that the petitioner who was engaged in providing telecommunication services across India was merged with the Idea Cellular Limited vide order dated 30.8.2018 passed by the National Company Law Tribunal. With the introduction of the Goods and Services Tax,....

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....tioner would rely on orders passed by the High Court of Madhya Pradesh, the High Court of Calcutta and the High Court of Telangana in the case of the petitioner itself. Reading the orders passed by several High Courts, it is clear that the Court shall quash the orders under challenge and observed that if the petitioner makes a fresh application for refund of excess tax paid by the petitioner, the ....