TMI Blog2022 (1) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. - W.P.( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being ultra-vires Section 54 of the CGST Act. Petitioner also challenges the order dated 13th April, 2021 passed by respondent No. 2 in FORM GST RFD-06 and seeks a direction to consider the application for refund filed by the petitioner and expeditiously decide the same on merits. Learned counsel for the petitioner states that the refund application filed by the petitioner has been rejected by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act prescribes a period of limitation for filing of the refund claim which must necessarily mean the first filing of the refund application. Issue notice. 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 along with connected W.P.(C) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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