GST Rule 90(3) treating Rectified Refund Application as fresh, challenged

Insitel Services Pvt. Ltd. Vs Union of India & Ors (Delhi High Court) The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed challenging the Second Deficiency Memo dated 23rd July, 2020 passed by respondent no. 3 under Rule 90(3) of the CGST Rules for the Financial Year 2019-2020 and for directions to the respondents to refund the excess tax of Rs.1,05,39,480 inadvertently paid by the petitioner along with applicable interest with effect from 17th Feb...