M.R. Overseas Vs Union Of India And Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- May 23, 2023
- Type:
- Writ Petition
- Members:
- VIBHU BAKHRU, AMIT MAHAJAN
Subject
Period from 01.03.2020 to 28.02.2022 is excluded for calculating the period of limitation for filing an application under sections 54 and 55
Summary
The case involves a petitioner who filed a petition challenging the rejection of their claim for refund by the Adjudicating Authority. The petitioner's claim for refund of Input Tax Credit related to goods supplied to SEZ Units during the period…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, impugning the order dated 26.05.2021, passed by the Adjudicating Authority [Assistant Commissioner of Central Goods & Services Tax], rejecting the petitioner’s claim for refund. The petitioner also impugns the order dated 25.02.2022, passed by the Appellate…