GST Rule 90(3) treating Rectified Refund Application as fresh applicant after rectification of the deficiencies. Proviso has been added to Rule 90(3) to exclude the time period from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.

GST Rule 90(3) treating Rectified Refund Application as fresh applicant after rectification of the deficiencies. Proviso has been added to Rule 90(3) to exclude the time period from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.

Petitioner is before this Court seeking to challenge the action of the respondent by following reliefs:

"RELIEFS REQUESTED:

16) The Petitioner therefore prays:

Petitioner therefore seeks the following reliefs from this Hon'ble Court:

a) That the Hon'ble Court be pleased to declare that the Rule 90(3) of the Central Goods and Services Tax Rules, 2017 is ultra vires the Constitution of India and the Integrated Goods and Services Tax Act, 2017 as well as the Central Goods and Services Tax Act, 2017 and consequently strike down the same;

b) that the Hon'ble Court be pleased to declare that the Circular No.125/44/2019-GST dated 18.11.2019, being Exhibit A to this Petition, is ultra vires the Constitution of India and the Integrated Goods and services Tax Act, 201 as well as the Central Goods and Services Tax Act, 2017 and also be pleased to issue a writ of mandamus and or any other writ, direction or order commanding the Respondent No.1 to withdraw the same;

c) That the Hon'ble Court be pleased to issue a writ of certiorari or any other writ direction or order quashing and setting aside the Order dated 21.09.2020, the Appeal Order dated 25.02.2021 and the Refund Rejection Orders dated 27.05.2021, being Exhibits C, D and Exhibit F-Colly respectively;

d) For such costs as the Hon'ble Court deems fit;

e) For such other reliefs as the Hon'ble Court deems fit;"