Gamma Gaana Limited Vs Union Of India
Date: March 3, 2022
Subject Matter
Rejection Of GST Refund Application On The Ground Of Delay Not Valid, Extension Of Limitation Applicable
Summary
In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the ev…
Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri B.P. Singh Kachhawah, learned Standing Counsel for the State-respondents. None appears for the respondent nos. 1 and 2. This writ petition has been filed praying for the following reliefs:- (A) Issue an appropriate writ, order or direction declaring Rule 90(3) of the Central Goods and Services Tax Rules, 2017 and corresponding Rule…