Ayana pharma Gujarat High Court Can Refund application under section 54 of GST be filed manually

Brief summary of the case

Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Number: R/Special Civil Application No. 14158 Of 2021
Petitioner: M/s. Ayana Pharma Limited Through Its Autho. Reps. Mulraj K Chheda
Respondent: Union of India
Date of decision: 13.01.2022
Judges: Honourable Mr Justice J.B Pardiwala and Honourable Mrs Nisha M. Thakore

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