Huawei Telecommunications (India) Company Privatе Limited Vs Excise And Taxation Commissioner And Ors
Date: February 5, 2026
Subject Matter
Condonation of Delay Rejection Without Proper Speaking Order Held Unsustainable
Summary
The High Court has allowed the writ petition, setting aside the communication dated February 6, 2023, which rejected the petitioner's request for condonation of delay in receiving export remittances. The Court found that no proper speaking order was…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Prayer in this writ petition is for setting aside order dated 06.02.2023 (Annexure P-1) passed by respondent No. 1 whereby petitioner’s request for condonation of delay on receipt of remittance in convertible foreign exchange against export of services in terms of Rule 96A(1)(b) of Central Goods and Services Tax Rules, 2017 …