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ANITA AGARWAL vs. ASSISTANT COMMISSIONER CGST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Karan Sachdev
Res. Counsel
Charanya Lakshmi

Petitioner / Applicant

ANITA AGARWAL

Respondent ASSISTANT COMMISSIONER CGST AND OTHERS
Court Delhi High Court
State

Delhi

Date Jul 27, 2022
Order No.

W.P.(C) 3237/2022 and CM APPL. 9397/2022

Citation

2022(7) TAXREPLY 6182
Original Order
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ORDER

1. This writ petition is directed against the Order-in-Appeal dated 27.12.2021 passed by the Joint Commissioner (Appeals-I), Central Goods & Service Tax, Delhi. 2. Via the aforesaid order, the appeal of the respondents/revenue was allowed on the ground that the refund claims lodged by the petitioner were beyond time, as prescribed under Section 54 of the Central Goods and Services Tax Act, 2017 [in short, the “Act”.] 3. The record shows that on 22.02.2022, when the matter came up for hearing, the counsel for the petitioner had relied upon the orders passed by the Supreme Court In Re: Cognizance for Extension of Limitation passed in SMW(C) No. 3/2020, in support of his contention that the period of limitation stood extended. 4. Mr. Karan Sachdev, who appears on behalf of the petitioner, says that the position vis-à-vis limitation has been formally remedied in favour of the assessee with the Government of India, Ministry of Finance, Department of Rev....

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