2022 (1) TMI 703

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....ahid Hanief, Advocate for Mr. Naushad Ahmed Khan, Advocate for respondents No.2 to 4. Mr. Satish Kumar, Advocate for respondent No.5. O R D E R Matter has been heard by way of video conferencing. CM Appl. 2492/2022 (for exemption) Allowed, subject to all just exceptions. Accordingly, present application stands disposed of. W.P.(C) 871/2022 Present writ petition has been filed challenging Ru....

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....itation period of two years prescribed under Section 54(1) of the CGST Act. He states that thereafter certain deficiencies were noted, which were subsequently rectified by the petitioner by re-filing the refund application. Learned counsel for the petitioner states that once the refund application, though defective, has been filed within the prescribed time period, it cannot be rejected as time b....