TMI Blog2022 (10) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ass an order in that behalf - writ petition disposed off. - W.P.(C) 8154/2022 - - - Dated:- 19-9-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Rajeev Sharma and Ms Anju, Advs. Respondents Through: Mr Dev P. Bhardwaj with Ms Anubha Bhardwaj and Mr Sarthak Anand, Advs. for R-1/UOI Mr Anurag Ojha, Adv. for R-2 3. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner relies on the orders passed by the Supreme Court in Suo Motu W.P.(C) No.3/2020, titled In re: Cognizance for extension of limitation. 4. Issue notice. 4.1. Mr Dev P. Bhardwaj accepts notice on behalf of respondent no.1/UOI. 4.2. Likewise, Mr Anurag Ojha accepts notice on behalf of respondent nos.2 and 3, while Mr Anuj Aggarwal accepts notice on behalf of resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, Zone-11 (KCS), Department of Trade and Taxes, SGST, Government of NCT of Delhi only on the ground of limitation. 4. In view of the aforementioned notification dated 05.07.2022, Mr Aggarwal cannot but accept that the impugned order has to be set aside. 4.1. It is ordered accordingly. 5. The matter is remitted to the aforementioned authority, who will re-examine the refund applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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