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2022 (1) TMI 703 - DELHI HIGH COURTRejection of refund application - Validity of Rule 90(3) of Central Goods and Services Tax Rules, 2017 and paragraph 12 of the impugned Circular dated 18th November, 2019 - ultra-vires of Section 54 of the CGST Act or not - seeking a direction to consider the application for refund filed by the petitioner - rejection of refund solely on the ground that the refund application filed after removal of deficiencies was beyond the prescribed period of two years - HELD THAT:- Mr. Sahid Hanief, learned counsel accepts notice on behalf of the respondents No.2 to 4. Mr. Satish Kumar, learned counsel accepts notice on behalf of the respondent No.5. List on 17th January, 2022.
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