2022 (2) TMI 660

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....d Services Tax Rules, 2017 is ultra vires the Constitution of India and shall be struck down. The petitioner also prayed for a writ of mandamus directing the respondent no.1 to withdraw the impugned circular dated 18th November, 2019 to the extent it requires a refund application under Rule 90(3) of the the Central Goods and Services Tax Rules, 2017 to be filed within the time limit prescribed therein. The petitioner also prayed for a writ of certiorari for quashing and setting aside the impugned order dated 30th April, 2021. 3. We have heard the learned counsel for both the parties. Insofar as prayer clause (c) is concerned, the respondent no.3 passed an order dated 13th November, 2020 and rejected the petitioner's refund application da....

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.... 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 filed within a period of two years under the circular dated 18th November, 2019 under section 54(1) of the Central Goods and Services Tax Rules, 2017. He submits that the third refund application was filed after expiry of two years and not within the time prescribed under the said circular dated 18th November, 2019. 6. This Court after adverting to the order passed by the Hon'ble Supreme Court reported in 2020 SCC OnLine SC 343 and also the order passed in Misc. Application No.665 of 2021 and after co....