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TMI Blog2023 (3) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... andani with Mr. Rishabh Jain i/by M/s UBR Legal Advocates for the Petitioners in all petitions. Ms. Shruti D. Vyas, "B" Panel Counsel for Respondent No.2 in all petitions. Mr. B.B. Sharma with Mr. Ram Ochani, Advocates for Respondents No.1 and 4 in WP 2048 of 2022. Mr. Karan Adik with Mr.Ram Ochani, Advocates for Respondents No.4 and 5 in WP No.3968 of 2022. Mr. Sham Walve with Ms.Sangeeta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t applied for refund and hence has filed this petition. 3. Learned counsel for the Petitioners submits that apart from Respondent No.3-CIDCO applying for refund, the Petitioners can also seek refund as per section 54 of the Central Goods and Services Tax Act, 2017 ("the Act" for short), as the said provisions refers to any person claiming refund of any tax. He further relies on the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o apply under section 54 of the Act. However, it is for the Petitioners to make this application and it is for the authorities to deal with the same as per law. 5. Therefore, we dispose of the writ petitions since Petitioners intend to apply for refund as per section 54 of the Act to the Respondent-Tax Authorities. We direct that if Petitioners make applications within four weeks from today, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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