Breif Issue :

Fact & Issues Involved:

The writ petition was filed challenging Rule 90(3) of the Central Goods and Services Tax Rules, 2017 (‘CGST Rules’) to the extent wherein rectification of deficiencies are treated as submission of fresh application for the purpose of computing limitation period for refund claim and grant of interest on delayed refund under the Central Goods and Services Tax Act, 2017 (‘CGST Act’).