9911796707
TMI Blog2023 (5) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 4 is directed to revisit the issue in light of the above observations, by passing a fresh order, within a period of six weeks from the date of presentation of a certified copy of this order. - Hon'ble Ashwani Kumar Mishra And Hon'ble Vinod Diwakar, JJ. For the Petitioner : Utkarsh Malviya,Satya Vrata Mehrotra For the Respondent : A.S.G.I.,Parv Agarwal,Rajshekhar Srivastava ORDER Petitioner is aggrieved by an order passed in appeal dated 27.10.2021 by the respondent no. 3, declining the refund of tax claimed by the petitioner on the ground that petitioner belatedly applied for it. Counsel for the petitioner submits that the application was made during Covid period and dealing with such exigency a subsequent circular has been is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of certiorari calling for records and quashing the impugned orders dated 01.07.2021 (Annexure-4) passed by respondent no.4 and consequently, direct respondent no.4 to process the claims of refund of the petitioner sans any objection of limitation Sri Nishant Mishra, learned counsel for the petitioner has stated that petitioner does not want to press relief Nos. 'A' and 'B' and thus, the challenge to the validity of the provisions are withdrawn. Accordingly, the relief Nos. 'A' and 'B' are held to have not been pressed by the petitioner. Petitioner filed refund application for tax period from April to June, 2018, July to September, 2018 and October to December, 2018, which have been rejected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servations made above, the writ petition is disposed of. Submission is that in view of the circular issued by the Board as also the above adjudication made by this Court, the denial of refund by the respondent is wholly unsustainable. Sri Parv Agarwal appearing for the department does not dispute the applicability of circular dated 5th July, 2022 as well as the adjudication made by this Court in Writ Tax No. 173 of 2022 in the facts of the present case. In that view of the matter and for the reasons recorded by this Court in Writ Tax No. 173 of 2022, extracted hereinabove, this writ petition also succeeds and is disposed of on same terms. The order impugned dated 27.10.2021 stands quashed. Respondent no. 4 is directed to revisit the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
