9911796707
TMI Blog2024 (12) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... -9-2024 - D. B. Civil Writ Petition No. 2393/2021 - - - GST - Refund claim - applicability of period of limitation of two years as prescribed under Section 54 of the Central Goods Services Act, 2017, is March, 2018 - HELD THAT:- This case is squarely covered by the order passed in the case of M/s Shri Laxmi Industries Vs. Union of India Ors. [ 2024 (7) TMI 1565 - RAJASTHAN HIGH COURT] where it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by order dated 04.07.2024 passed by a Division Bench of this Court in D.B. Civil Writ Petition No.2207/2021 (M/s Shri Laxmi Industries Vs. Union of India Ors.). 2. Learned counsel for the petitioner would submit that on facts also, the relevant date in the present case, with reference to which the period of limitation of two years is prescribed under Section 54 of the Central Goods Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date. In the present case, the relevant date is March, 2018. As per section 54 of the Act, the 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 resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciated if the respondents makes a sincere endeavor to decide the application as early as possible. 4. Though the case is listed for orders on admission with advance copy given to learned counsel of respective respondents, we are of the view that this case is squarely covered by the order passed in the case of M/s Shri Laxmi Industries Vs. Union of India Ors. (supra). Therefore, we are inclined ..... X X X X Extracts X X X X X X X X Extracts X X X X
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