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INTERPRODUCTEE VIRTUAL LABS PVT. LTD. vs. UNION OF INDIA & ORS.
(Bombay High Court)

Hon'ble Judges:

R.D. DHANUKA
S.M. MODAK
Pet. Counsel
Ishan Patkar
Jayesh Rathod
Res. Counsel
Swapnil Bangur
Satyaprakash Sharma

Petitioner / Applicant

INTERPRODUCTEE VIRTUAL LABS PVT. LTD.
Respondent UNION OF INDIA & ORS.
Court Bombay High Court
State

Maharashtra

Date Feb 11, 2022
Order No.

WRIT PETITION NO.761 OF 2022

Citation

2022(2) TAXREPLY 5072
Original Order
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ORDER

1. Rule. Mr.Bangur, learned counsel for the respondents waives service. By consent of parties, the writ petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a declaration that the Rule 90(3) of the Central Goods and Services Tax Rules, 2017 is ultra vires the Constitution of India and shall be struck down. The petitioner also prayed for a writ of mandamus directing the respondent no.1 to withdraw the impugned circular dated 18th November, 2019 to the extent it requires a refund application under Rule 90(3) of the the Central Goods and Services Tax Rules, 2017 to be filed within the time limit prescribed therein. The petitioner also prayed for a writ of certiorari for quashing and setting aside the impugned order dated 30th April, 2021. 3. We have heard the learned counsel for both the parties. Insofar as prayer clause (c) is concerned, the respondent no.3 passed an order dated 13th November, 2020 a....

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