Orders set aside; refund under s.54(3) remitted for fresh adjudication; Rule 90(3) validity and limitation to be reconsidered

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....The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the application de novo after considering the Gujarat HC decision and any authorities the Petitioner wishes to rely upon, to afford a personal hearing, and to pass a reasoned order. Disposal must occur expeditiously and, in any event, within three months of the Petitioner filing an authenticated copy of this order with supporting authorities. Petition disposed.....