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B.R. OIL MILLS vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ASHUTOSH KUMAR

Pet. Counsel

Pankaj Ghiya

Paridhi Jain

Nikhil Sharma

Res. Counsel

Sandeep Taneja

Kartikeya Sharma

Sandeep Pathak

Petitioner / Applicant	B.R. OIL MILLS
Respondent	UNION OF INDIA & OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Sep 21, 2024
Order No.	D. B. Civil Writ Petition No. 2393/2021
Citation	2024(9) TAXREPLY 11828
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ORDER
ORDER 1. Learned counsel for the petitioner submits that the issue raised in this petition is covered 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 Act, 2017, is March, 2018. He would submit that in addition to the extension which was granted by the Hon’ble Supreme Court in Suo Motto Writ Petition (Civil) No.3/2020, even subsequent notification which was issued on 05.07.2022, exclusion of the period from the 1st day of March, 2020 to 28th day of February, 2022 for computation of period of limitation was provided. 3. We find that the Division Bench of this Court in identical facts and circumstances, taking into c....