2024 (2) TMI 177

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.... THE PETITIONER : BY ADVS. HARISANKAR V. MENON MEERA V. MENON R. SREEJITH K. KRISHNA PARVATHY MENON FOR THE RESPONDENT : MS. JASMINE M. M. - GP JUDGMENT The petitioner has approached this Court in the present writ petition seeking a writ/direction in the nature of mandamus commanding the 2nd respondent to pass appropriate orders, in accordance with law, on Ext.P4 request for refund of the exc....

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....,09,292/- on 26.10.2020. His brother-in-law also filed returns for the months of January and March, 2018 and paid the tax amounting to Rs.1,09,292/- on 26.10.2020. In view of the above, the petitioner moved an application before the assessing authority dated 11.12.2020 under Section 54 of the CGST Act claiming refund of the excess tax paid by him. However, the application filed by the petitioner w....