9911796707
TMI Blog2022 (2) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. P.C. :- 1. Rule. Mr.Bangur, learned counsel for the respondents waives service. By consent of parties, the writ petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a declaration that the Rule 90(3) of the Central Goods and Services Tax Rules, 2017 is ultra vires the Constitution of India and shall be struck d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however few deficiencies pointed out by the respondents in the said application. The petitioner accordingly refiled the application twice. The last application was filed on 14th October, 2020. The said application was however, rejected by the respondent no.3 as time bared. The petitioner also filed an appeal against the said order. The Appellate Authority also dismissed the appeal vide order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Union of India and would submit that the facts before this Court in this writ petition are identical to the facts in case of Saiher Supply Chain Consulting Pvt. Ltd. (supra). 5. Mr.Bangur, learned counsel for the respondents submits that the earlier applications filed by the petitioner were rejected on the ground that there were deficiencies. The third refund application was required to be file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The time to file the third application by the petitioner in this case fell within the said period considered by the Supreme Court in the said order dated 23rd September, 2021. In our view, the period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is required to be excluded. If the said period between 15th March, 2020 and 2nd October, 2021 is excluded, the third refund app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled within the period of limitation is restored to file before the respondent no.3. The respondent no.3 is directed to consider the said third refund application on its own merits and in accordance with law expeditiously without being influenced by the observation made in the impugned order passed by the Appellate Authority and the Assessing Officer and the conclusion drawn therein. b). The writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
