Constitutional validity of refund procedure under Rule 90(3) challenged before Delhi HC, notice issued

Delhi HC issues notice in a writ filed by the Petitioner against the constitutional validity of refund procedure under Rule 90(3) of the CGST Rules; Petitioner seeks declaration that Rule 90(3) is ultra vires Articles 14 and 19(1)(g) of the Constitution of India or alternatively Rule 90(3) to be read down to the effect that rectification of deficiencies shall not be treated as submission of fresh application for the purpose of computing limitation for applying refund &am...