Section 54 of the CGST Act, 2017 — Refund  – Limitation period - The applicant sought direction in the nature of mandamus declaring that the fresh applications for refund made pursuant to deficiency memorandums issued under Rule 90(3), will date back to the date of the original application for refund; for quashing the impugned orders dated 01.07.2021. The petitioner filed refund application for tax period from April to June, 2018, July to September, 2018 and October to December, 2018, which have been rejected by the impugned order, on the ground that the period of limitation for filing refund application in terms of Section 54(1) of the Act, had expired in September, 2020. The counsel for the petitioner submitted that the period between 15.03.2020 to 28.02.2022 has been directed by the Supreme Court to be excluded for the purposes of limitation. The court observed that the refund application of the petitioner could not have been rejected by the respondent no.4 merely on the ground of delay, ignoring the aforequoted order of Hon'ble Supreme Court.

Held that:- The Hon’ble High Court quashed the impugned order and remitted the matter back to the respondent no.4 to decide the refund application of the petitioner in accordance with law, by reasoned and speaking order, preferably within six weeks.