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COMPAREX INDIA PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
Rajeev Sharma
Anju
Res. Counsel
Dev P. Bhardwaj
Anubha Bhardwaj
Sarthak Anand

Petitioner / Applicant

COMPAREX INDIA PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 19, 2022
Order No.

W.P.(C) 8154/2022

Citation

2022(9) TAXREPLY 6427
Original Order
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ORDER

1. On the previous date i.e., 24.05.2022, we had recorded the following: “2. The petitioner appears to have been denied refund on the ground that it was barred by limitation. 3. It is in this context that challenge has been laid to the order dated 12.03.2022, passed by respondent no.4 i.e., Special Commissioner, Zone-11 (KCS), Department of Trade and Taxes, SGST, Government of NCT of Delhi. 3.1. According to the petitioner, respondent no.4 was required to exclude the period, which fell within the period when COVID-19 was raging in the city. 3.2. In this context, counsel for the petitioner relies on the orders passed by the Supreme Court in Suo Motu W.P.(C) No.3/2020, titled In re: Cognizance for extension of limitation. 4. Issue notice. 4.1. Mr Dev P. Bhardwaj accepts notice on behalf of respondent no.1/UOI. 4.2. Likewise, Mr Anurag Ojha accepts notice on behalf of respondent nos.2 and 3, while Mr Anuj Aggarwal accepts notice on behalf of respondent....

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