9911796707
TMI Blog2024 (7) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Writ Petition No. 2207/2021 - - - GST - Rejection of refund application of the petitioner - Vires of Section 54 of Central Goods Services Tax Act, 2017 - application filed beyond time limitation - HELD THAT:- It would be appropriate to note that under Section 54 of the Act, the application for refund is to be filed in a prescribed manner, within two year from the relevant date. In the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondents makes a sincere endeavor to decide the application as early as possible. Petition allowed by way of remand. - Hon'ble Mr. Justice Avneesh Jhingan And Hon'ble Mr. Justice Ashutosh Kumar For the Petitioner : Mr. Pankaj Ghiya, Ms. Paridhi Jain Mr. Mayank Vyas. For the Respondent : Mr. Kinshuk Jain with Mr. Saurabh Jain Mr. Ayush Singh Mr. Ajay Singh Rathore for Mr. Punit S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he application could have been made till March, 2020. 4. The Supreme Court in the Suo Moto Writ Petition (Civil) No.3/2020 vide order dated 10.01.2022 ordered that the period from 15.03.2020 till 28.02.2022 shall be excluded for the purpose of limitation prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. 5. The Central Board of Indirect Taxes and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
