2021 (11) TMI 386

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....ough video conferencing. CM No.39395/2021 (Exemption) Allowed, subject to all just exceptions. Accordingly, applications stand disposed of. WP(C) 12512/2021 Present writ petition has been filed challenging the Order in Original dated 14th of May 2020 passed by the Deputy Commissioner Division-Okhla, CGST, Delhi South Commissionerate and Order in Appeal dated 14th July 2021 passed by Additiona....

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....upplies were made without payment of tax which is specifically covered under Section 54 (3) of the Act. Learned Counsel for the Petitioner states that the Original Authority and Appellate Authority both have calculated the period of two years from the date of shipping of the goods i.e. 20th March, 2018, when it should have been calculated from end of the financial year in which such claim for ref....