2022 (3) TMI 578

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....e an appropriate writ, order or direction declaring Rule 90(3) of the Central Goods and Services Tax Rules, 2017 and corresponding Rule 90(3) of the Uttar Pradesh Goods and Services Tax Rules, 2017 as well as Paragraph 12 of the Circular F. No. 125/44/2019-GST dated 18.11.2019 issued by the respondent no.2, as being ultra vires Article 14 of the Constitution of India and/or ultra vires Section 54 of the Central Goods and Services Tax Act, 2017 and Section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017; (B) In the alternate, issue a writ, order or direction in the nature of mandamus declaring that the fresh applications for refund made pursuant to deficiency memorandums issued under Rule 90(3) of the Central Goods and Serv....

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....n directed by the Supreme Court to be excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, vide impugned order dated 10.01.2022 in Misc. Application No. 21 of 2022, Suo-Moto Writ Petition (C) No.3 of 2020. He, therefore, submits that refund application has been arbitrarily rejected by the respondent no.4. Learned Standing Counsel could not dispute the exclusion period from 15.03.2020 to 28.02.2022 as provided by the Hon'ble Supreme Court for the purposes of limitation. We have carefully considered the submissions of the learned counsel for the parties. Hon'ble Supreme Court vide its order dated 10.01.2022 directed as under:- ....