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TMI Blog2023 (8) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... nnual returns - HELD THAT:- By the impugned order, as is evident from the text of the order itself the order rejecting the claim for refund under Section 54(5) of the CGST Act, 2017 is without any reasons. Considering the various orders passed by this Court in the case of the petitioner itself, the petitioner is directed to make a fresh application for refund in terms of Circular No. 125/44/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 4 : Notice Served For The Respondent(S) No. 1,2,3 : Priyank P Lodha(7852) ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Draft amendment is granted. It is to be carried out. 2. Rule returnable forthwith. Mr. Priyank Lodha, learned Senior Standing Counsel waives service of notice of Rule for and on behalf of the respondent No. 1, while Mr.Raj Tanna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould indicate that the petitioner who was engaged in providing telecommunication services across India was merged with the Idea Cellular Limited vide order dated 30.8.2018 passed by the National Company Law Tribunal. With the introduction of the Goods and Services Tax, the petitioner migrated to GST regime and was registered under the provisions of the CGST / GGST Act, 2017. On having so migrated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana in the case of the petitioner itself. Reading the orders passed by several High Courts, it is clear that the Court shall quash the orders under challenge and observed that if the petitioner makes a fresh application for refund of excess tax paid by the petitioner, the same shall be dealt with, in accordance with law, afresh. 9. Mr. Raj Tanna, learned Assistant Government Pleader for the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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