2024 (2) TMI 901

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..... equirement to make an application under Section 54 of the CGST Act before the authority concerned in accordance with law and in proper form, for claiming the refund - HELD THAT:- This writ petition is disposed of by granting liberty to the petitioner to make application under Section 54 of the CGST Act in proper form before the authority concerned within ten days from date and if such application .....

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..... the CGST Act before the authority concerned in accordance with law and in proper form. Considering such submission of Mr. Banerjee this writ petition being WPA 1452 of 2024 is disposed of by granting liberty to the petitioner to make application under Section 54 of the CGST Act in proper form before the authority concerned within ten days from date and if such application is made by the petitioner .....

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