TMI Blog2023 (2) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Mr. Vishal Alan, Inspector for R2, 3 5 Mr. Gautam Narayan, ASC, GNCTD with Ms. Asmita Singh, Adv. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: (A) To hold and declare that Rule 90(3) of the Central Goods and Services Tax Rules, 2017 (Annexure P/22 ) is ultra-vires Section 54 of the Central Goods and Services Tax Act, 2017 to the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Goods and Service Tax Act, 2017 (hereinafter referred as the Act ), for the period from May, 2018 to March, 2019. 3. A Deficiency Memo was issued by the concerned authority on 10.11.2020. Resultantly, the petitioner filed a fresh application on 27.01.2021. However, the same was also found to be deficient, and a Deficiency Memo dated 01.02.2021 was issued. Thereafter, the petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed, the petitioner also availed of its remedy of challenging the order dated 28.07.2021, whereby it s application for refund was rejected before the Commissioner of Tax (Appeals). 7. The learned counsel for the petitioner states that order dated 28.07.2021 has been since been set aside and the matter has been remanded to Respondent No. 5 to consider afresh. However, he is unable to recall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 11. Since the petitioner s grievance in regard to the order dated 28.07.2021 stands addressed, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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