HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY

8th May, 2026 Writ Petition (M/B) 332 of 2026 M/s Viral Buildcon Pvt. Ltd. ------Petitioner Versus Assistant Commissioner of State Tax Office of the Assistant Commissioner State Tax Sector 2 and others -----Respondents ----------------------------------------------------------------------

Presence:-

Mr. Bimal Jain, Advocate, through V.C. and Ms. Azmeen Wason, Advocate for the petitioner.

Mr. B.S.Parihar, learned Additional C.S.C., assisted by Ms. Pooja Banga (through V.C.), learned Standing Counsel for the respondents.

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JUDGMENT: (per Manoj Kumar Gupta, C.J.

1. The petitioner has assailed the order dated 24.02.2026, passed by respondent no.1 rejecting the refund application filed by the petitioner under Section 54 of the GST Act on the ground that it was barred by limitation.

2. Learned counsel for the petitioner submits that the order has been passed in gross violation of Rule 92(3) of the CGST Rules, which specifically provides that no application for refund shall be re