Case Law Details
Megicon Impex Pvt Ltd Vs Commissioner Of Central Goods And Services Tax Delhi West & Ors. (Delhi High Court)
he learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the Act.
It is apparent that the said notification was issued in view of the order passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No. 3 of 2020: In Re: Cognizance For Extension of Limitation.
In view of the above, the impugned orders cannot be sustained as the benefit of the relaxation in the period of limitation has not been accorded to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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