2025 (9) TMI 46

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th Mr. Naunidh S. Arora and Mr. Mike Desai, Advs. For the Respondents Through: Mr. Sameer Vashisht, Standing Counsel (Civil) with Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD. ORDER PER CM APPL. 14822/2025 (Ex.) Allowed, subject to all just exceptions. The application is disposed of. CM APPL. 14823/2025 (Lengthy Synopsis & List of Dates) Allowed, subject to all just except....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laim for refund. According to Mr. Gulati, the aforesaid exercise as undertaken is not only alien to but also beyond the scope of the authority which Section 16 of the Integrated Goods & Services Tax Act, 2017 ['IGST'] read with Section 54 of the Central Goods & Services Tax Act, 2017 ["CGST Act"] confers. 3. The submission undoubtedly raises a question which strikes at the very foundation of th....