2023 (11) TMI 665

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....athi, Mr. Ashwini Chandrasekaran & Ms. Disha G, Advs. For the Respondent : Mr. Rajeev Aggarwal, ASC with Mr. Aadish Jain, Adv. ORDER 1. The petitioner has filed the present petition, inter alia, praying that the respondent be directed to refund the amount as claimed by the petitioner in terms of the provision of Section 142 of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST A....