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2023 (2) TMI 819 - HC - GSTRefund of GST - Filing of ‘fresh’ application in case of a deficiency - Constitutional Validity of Rule 90(3) of the Central Goods and Services Tax Rules, 2017, Para 12 of the Circular No. 125/44/2019-GST dated 18.11.2019 - vires of Section 54 of the Central Goods and Services Tax Act, 2017 - validity of Para 3(ii) of the Circular No. 157/13/2021-GST dated 20.07.2021 - vires of order issued under Article 142 of the Constitution by Hon’ble Supreme Court in the matter of Re Cognizance for Extension of Limitation [ [2021 (5) TMI 564 - SC ORDER] ] or not. HELD THAT:- The prayers in the present petition are premised on the basis that the petitioner’s application was, otherwise, beyond the stipulated period of two years. In view of the submission made by learned Counsel for the respondent, the petitioner’s grievance against the Rule 90 and circular dated 18.11.2019 does not survive, therefore, we do not consider it apposite to examine the same in this petition. Since the petitioner’s grievance in regard to the order dated 28.07.2021 stands addressed, no further orders are required to be passed in this petition - petition disposed off.
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