JUDGMENT

Vibhu Bakhru, J. (Oral)

1. The petitioner has filed the present petition impugning an order dated 25.11.2021 passed by the Additional Commissioner CGST Appeals-II (the Appellate Authority), whereby the petitioner's appeal against an order dated 29.04.2020 passed by the Adjudicating Authority was rejected.

2. In addition, the petitioner impugns the validity of Rule 90(3) of the Central Goods and Services Tax Rules, 2017 (hereafter 'the Rules'). The petitioner also assails Paragraph 12 of Circular No. 125/44/2019 dated 18.11.2019 as being ultra vires Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act').

3. The petitioner is essentially aggrieved by the denial of his request for refund of GST amounting to Rs.2,63,98,462/-.

4. The petitioner claims that excess tax to the aforesaid extent was paid for the month of December, 2017 and the petitioner is entitled to refund of the said amount.

5. The petitioner has explained that there was an error on its part in reporting the sales for the aforesaid month. The petitioner states that it had raised an invoice for carrying out the work of the NFS Project, which involved laying of an alternate comm