2024 (3) TMI 1029

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....cate. For the Respondents: Mr. Anish Roy, Senior Standing Counsel, CBIC with Mr. Dileep Singh Rajpurohit, Advocate for R-1. Mr. Mahesh K. Chaudhary, Advocate for R-3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Mr. Mahesh K. Chaudhary, Advocate enters appearance for Respondent No. 3. The office report indicates that Respondent No. 3 is not residing at the given address. Accordingly, Respon....

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....ring for the Respondent submits that the claim of the Petitioner was not considered as Petitioner had failed to file an appropriate refund application as required under Section 54 of the Central Goods & Service Tax Act, 2017. 5. Learned counsel for Petitioner submits that since the objection of non-filing of an appropriate application has been raised, Petitioner shall within one week file an ap....