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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
Original Order
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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....

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