C.P. Ravindranath Menon & Another Vs Deputy Commissioner of State Tax & Ors.
Date: April 20, 2023
Subject Matter
Opportunity needs to be given to the petitioners for reconsideration of their claim for refund
Summary
In this case, the petitioners entered into an agreement for the sale of a residential flat and claimed a refund of Goods and Services Tax (GST) under section 54 of the GST Act. However, their refund application was rejected by Respondent No.1. The pe…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard the learned Counsel for the parties. 2. In light of the stand taken by learned Counsel for Respondent No.1, it is not necessary to set out the facts of the case in detail. 3. The brief facts of the case are that the Petitioners had entered into an agreement for sale of a residential flat with Respondent No. 6. According to the Petiti…