2022 (11) TMI 903 - SCH - GST

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Constitutional validity of Rule 90(3) of the Central Goods and Services Tax Rules, 2017 - HELD THAT - Let the third refund application submitted by the respondent be considered in accordance with law and on its own merits. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition and ordered the consideration of the respondent's third refund application in accordance with the law and on its own merits. The pending application was disposed of accordingly.