Section 54 of the CGST Act, 2017 – Refund - The petitioner was denied refund on the ground that it was barred by limitation. The counsel for the petitioner relied on the orders passed by the Supreme Court in Suo Motu W.P.(C) No.3/2020.

Held that:- The Hon’ble High Court  issued notice and listed the matter on 19.09.2022.