Refund — The petitioner sought directions to the respondent to refund the tax deducted at source under Section 51 of the CGST Act to the petitioner. The petitioner has already submitted the requisite application in the prescribed form for claiming the benefit of the refund of the amounts as provided under Sec.51 (8) read with Sec.54 of the CGST Act, 2017 before the 1st respondent on 30-10-2019. The petition is disposed of with the directions to the respondent authority to decide the same after affording a reasonable opportunity of being heard to the petitioner. — Raju K. Thomas Vs. The State Tax Officer (WC) , The Executive Engineer, Dy. Commissioner, State GST Department, The Commissioner of State GST [2020] 20 TAXLOK.COM 018 (Kerala)