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Petitioner challenges treating a refund application filed after correction of deficiency as a fresh refund application and declared as ultra vires to section 54 of the CGST Act, 2017.

Section 54 of the CGST Act, 2017— Refund -- The petitioner challenged impugned orders dated 24th July, 2020 and 27th August, 2020 passed by the respondents for the Financial Year 2017-2018 whereby the refund claim for the month of February 2018 was rejected on the ground that same was filed beyond limitation. The Petitioner prayed for directions to the respondents to issue a refund of unutilized ITC for the month of February, 2018 to the petitioner as well as for a declaration that Paragraph 12 of Circular No.125/44/2019-GST dated 18th November 2019 is ultra vires Section 54 of the CGST Act, 2017. Held that:-The Hon’ble High Court issued notice and listed the matter on 09th December, 2020.