Order of the Appellate Authority –- The petitioner challenged the impugned order of the Appellate Authority dated 31st March, 2021. The court observed that there were two issues involved, one was whether the recipients of services or goods can apply for refund claim for excess payment of tax or not and this issue was held in favour of the petitioners. Another issue was whether the building purchased by the petitioners from its purchaser, is taxable under the Act or not and the Appellate Authority has held against the petitioners by elaborate discussion in its order with cogent reasons. The court further observed that considering the reasons recorded by the Appellate Authority, they are not inclined to interfere with the aforesaid impugned order.

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