Rule 86(3) of the CGST Rules, 2017 – Refund  -- The Petitioner counsel sought liberty to withdraw this petition and prayed that the application dated 18th January, 2021, requesting to re-credit the amount of refund, under the Rule 86(3) be decided.

Held that:- The Hon’ble Court disposed the petition as withdrawn with a direction to the respondent to decide the said application dated 18th January, within two weeks.