TMI Blog2020 (9) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... ND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Gajendra Maheshwari with Ms. Prerna Chora and Mr. Angad Ahuja, Advocates. Respondents Through: Mr. Farman Ali, Advocate for R-1. Mr. Anuj Aggarwal, ASC for GNCTD with Mr. Ankit Monga and Mr. Shikhar Sheel, Advocates for for R-2 3. Ms. Sonu Bhatnagar, Advocate for R-4. O R D E R The petition has been listed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of fresh application for the purpose of computing limitation of applying for refund and grant of interest on delayed refund under the Central Goods and Services Tax Act, 2017. Learned counsel for petitioner submits that the refund procedure in Rule 90(3) of the CGST Rules is arbitrary, illegal and ultra vires for the reason that issuance of a deficiency memo effectively results in rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and Ms. Sonu Bhatnagar, Advocate accepts notice on behalf of respondent no.4. They are permitted to file their counter-affidavits within four weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing. List on 09th December, 2020. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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