Section 54 of the CGST Act, 2017 – Refund - The petitioner prayed for a declaration that the Rule 90(3) is ultra vires the Constitution of India and also prayed for quashing the impugned order dated 30th April, 2021. The respondent passed an order dated 13th November, 2020 and rejected the petitioner’s refund application dated 14th October, 2020, on the ground as time bared. The Appellate Authority also dismissed the appeal vide order dated 30th April, 2021. The counsel for the petitioner relied the order passed by the Hon’ble Supreme Court in Cognizance for Extension of Limitation in Suo Motu Writ Petition. The court observed that the period of limitation falling between 15th March, 2020 to 2nd October, 2021 is required to be excluded. If the said period between 15th March, 2020 and 2nd October, 2021 is excluded, the third refund application filed by the petitioner was within the period of limitation prescribed under the said circular dated 19th November, 2029

Held that:- The Hon’ble High Court quashed the impugned Order dated 30th April, 2021. And directed the respondent no.3 to consider the said third refund application on its own merits and in accordance with law expeditiously.