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2022 (1) TMI 1214 - HC - GSTRefund of the accumulated credit - rejection on the ground of time limitation - vires of Section 54 of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 - HELD THAT:- The Supreme Court in the Union of India and others Vs. VKC Footsteps India Pvt. Ltd., [2021 (9) TMI 626 - SUPREME COURT] has upheld the vires of the statutory provisions under consideration - that being the situation, the petitioner’s challenge to the statutory provisions must come to an end. However at this stage, learned counsel for the petitioner argued that the COVID related extensions would apply to time limit provisions contained in the statutes for refund also. At the stage, there is neither pleading nor corresponding prayer for declaration to this effect. We therefore refuse to go into this question in the present petition. In view of the facts and material on record, let the assistant commissioner decide the petitioner’s refund claim bearing in mind the reply of the petitioner, copy of which is produced as annexure A/4 - petition disposed off.
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