2023 (2) TMI 819

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....akash, CGSC with Mr. Farman Ali, Mr. Amon Rewaria & Ms. Usha, Advs. for R1 Mr. Vijay Joshi, Sr. SC, CBIC with 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, 201....

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.... 2. The petitioner had filed an application on 05.11.2020, seeking refund of GST under Section 54 of the Central 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 a....

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....ing barred by limitation. 6. Learned Counsel appearing for the petitioner states that after this petition was 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 ....