2018 (5) TMI 2150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Mr. Ankit Sachdeva &, Mr. Vasu Nigam, Advocates. For the Respondent : Mr. Satyakam, ASC ORDER Learned counsel for the respondents, on instructions, states that refund has not been paid, as the petitioner did not file Form ST-21. Learned counsel for the petitioner disputes the said legal position and submits that in case of pre-deposit, Form-ST-21 is not required to be submitted and it is an o....