Delhi Metro Rail Corporation Ltd. Vs Additional Commissioner
Date: September 17, 2023
Subject Matter
Limitation period cannot be invoked when tax is collected without legal authority
Summary
This is a case where the Delhi Metro Rail Corporation filed a refund application for tax collected by the Revenue Department without any authority of law. The application was rejected due to being filed after the expiry of the two-year limitation per…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner (hereafter ‘ DMRC ’ ) has filed the present petition impugning an order (Order-in-Appeal No.241/2022-2023) dated 24.02.2023 passed by respondent no.1, whereby the DMRC’s appeal against an order dated 04.07.2022 passed by respondent no.2 was rejected. 2. The DMRC is, essentially, aggrieved by denial of its…