Section 54 of the CGST Act, 2017 – Refund –-–- The petitioner challenged the impugned order of refund dated May 3, 2021, relating to refund in question on the basis of material available, on the grounds that subsequent to passing of the impugned order of refund, he has been able to get some material on the basis of which he will be entitled to get back the refund in question. The court observed that there is no illegality or wrongfulness in the impugned order.

Held that:- The Hon’ble High Court dismissed the writ petition.