Bombay High Court Strikes Down Rule 90(3) of CGST Rules as Ultra Vires in Refund Re-Application Case. Rule 90(3) requiring fresh refund application within two years of relevant date held inconsistent with Section 54 of CGST Act, 2017.
10 Jan 2022The petitioner, Saiher Supply Chain Consulting Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging the constit...




