Section 54 of the CGST Act, 2017--- Refund —- The petitioner challenged an order dated 28.07.2021 passed by the adjudicating authority and an order passed by the Appellate Authority. The petitioner’s application for refund was rejected as time barred. The Counsel for the respondent conceded that the order dated 28.07.2021, rejecting the petitioner’s application for refund on the ground of limitation is unsustainable, in view of the notification dated 05.07.2022. The court observed that since the petitioner’s grievance in regard to the order dated 28.07.2021 stands addressed, no further orders are required to be passed in this petition.

Held that:- The Hon’ble Court disposed the petition accordingly.