2022 (2) TMI 1048

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....Harinath Assistan Solicitor General, for the respondent no.3. ORAL JUDGMENT (Per Hon'ble Mr. Justice Ahsanuddin Amanullah) Heard Mr. K. A. S. V. Prasad, learned counsel for the petitioner; Mr. Y. N. Vivekananda, learned Government Pleader, Commercial Tax, for the respondents no.1 and 2; Mr. Suresh Kumar Routhu, learned Senior Standing Counsel for the respondent no.4 and Mr. N. Harinath, learned Assistant Solicitor General for the respondent no.3. 2. The petitioner has moved the Court, for the following relief: "....to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the Proceedings of the 1st respondent in form GST RFD-06 d....

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..... 4. Learned counsel for the petitioner submitted that the time for filing application for refund in the present case would end from 31.03.2000 to 31.01.2021, but due to the pandemic situation, the same could not be filed in time. However, it was submitted that the Hon'ble Supreme Court in Miscellaneous Application No.665 of 2021 in SMW(C) No.3 of 2020 with reference to cognizance for extension of limitation had taken on suo motu cognizance and the period of limitation for any suit, appeal, application of proceedings, was extended from time to time and by order dated 23.09.2021, the Hon'ble Supreme Court at paragraph no.8 directed that the period from 15.03.2020 till 02.10.2021 shall stand excluded and the balance period of limitation re....