Priceline Com Technology India LLP Vs Union Of India
Date: December 13, 2022
Subject Matter
Period of limitation for the purpose of refund application also stands extended for the period as directed by the Hon’ble Supreme Court
Summary
It was directed by SC that the period between 15 March 2020 to 28 February 2022 would stand excluded for the purposes of limitation as may be prescribed in any general or special law in respect of judicial or quasi-judicial proceedings. Pursuant to t…
Rule. Rule made returnable forthwith. Respondents waive service. 2. Heard the learned counsel for the parties. 3. The Petitioner is aggrieved by two orders. One dated 24 January 2022 and other dated 22 February 2022 passed by Respondent No.2- Assistant Commissioner, CGST & CX partly allowing the claim for refund. 4. These two orders are in respect of different periods. The first order dated 24…