JUDGMENT :

R. D. DHANUKA, J.

1. Leave to amend is granted to amend the prayer Clause (c) and to correct the date of third refund application mentioned as ‘3.9.2020’ as ‘30.9.2020’. Amendment be carried out within a period of two days from today. Re-verification is dispensed with.

2. Rule.

3. Mr. Bubna, learned counsel for Respondent No.1 and Mr.Bangur, learned counsel for Respondent No.2 waives service of notice. By consent of learned counsel for the parties, Petition is heard finally.

4. By this Petition filed under Article 226 of the Constitution of India, the Petitioner seeks declaration that, Rule 90(3) of the Central Goods and Services Tax Rules, 2017 is ultravires the Constitution of India and the Central Goods and Services Tax Act, 2017 and consequently strike down the same. The Petitioner also a seeks writ of certiorari for quashing and setting aside the rejection Order dated 26th November 2020 and seeks an Order and direction to restore the third refund application dated 30th September 2020 of the Petitioner filed by the Respondent No.2 and to decide the same on merits.

5. The Petitioner filed the first refund application for the period July 2018 to September 2018 on 21st August