Section 54 of the CGST, Act, 2017 — Refund  -—– The petitioner challenged the order dated 13th April, 2021 passed by respondent in FORM GST RFD-06 and sought a direction to consider the application for refund filed by the petitioner and expeditiously decide the same on merits. The counsel for the petitioner stated that the refund application filed by the petitioner has been rejected on the ground that the refund application filed after removal of deficiencies was beyond the prescribed period of two years. The original refund application was filed well within the limitation period of two years prescribed under Section 54(1) of the Act.

Held that:- The Hon’ble High Court issued notice for 17th January, 2022.