2023 (3) TMI 936

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..... uld apply to the Respondents-Tax Authorities invoking section 54 of the Act claiming refund. The Respondents-Tax Authorities contend that Petitioners may not be entitled to 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. The writ petitions is disposed off since Petitioners intend to ap .....

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..... 6 of 2022. P.C.:- 1. Heard learned counsel for the parties. 2. The Petitioners are co-operative housing societies. It is the case of the Petitioners that the Petitioners had paid leasehold premium to Respondent No.3-CIDCO Limited on which GST has been charged by the Respondent No.3-CIDCO and the same have been paid by the Petitioners. According to the Petitioners, Petitioners were no .....

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..... aid section which while dealing with the aspect of relevant date specifies a particular starting period of limitation for person other than supplier. It is the grievance of the Petitioners that even this request made under the above provisions has not been considered by the Tax Authorities. The communications aforesaid are not addressed to the Respondent-Tax Authorities. Only copy of the request i .....

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