Section 54 of the CGST Act, 2017 — Refund – The petitioner challenged the vires of Section 54 of the Act as ultra vires to the Constitution. The petitioner prayed for a direction to set-aside a deficiency memo dated 04.12.2020. The petitioner claimed for refund of the accumulated credit in the ledger account. The competent authority issued communication dated 19.12.2020 and proposed for rejecting the refund claim, as the same was time barred. The court observed that the Supreme Court in the Union of India and others Vs. VKC Footsteps India Pvt. Ltd., 2021 SCC Online SC 706,  has upheld the vires of the statutory provisions under consideration. Therefore, the petitioner’s challenge to the statutory provisions must come to an end.

Held that:- The Hon’ble High Court held that the respondent to decide the petitioner’s refund claim in view of the reply of the petitioner.