2023 (1) TMI 879

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.... are the following, "(a) to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ order or direction, calling for the records of the Petitioner's case and after going into the legality and validity thereof to quash and set aside the Impugned Order dated 30.09.2021 passed by the Respondent No. 2; (b) to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the Respondent No. 2 by themselves, their subordinate servants and agents (i) to withdraw and/or cancel the Impugned Order dated 30.09.2021 passed by the Respondent No. 2 (ii) to refrain from taking any further proceedings or steps in furtherance of the Impugned Orders dated 30.09.2021 passed by th....

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....0 to 28.02.2022 plus 90 days from the limitation period prescribed under general law as well as special law. The Central Government also vide Notification dated 5.07.2022 amended Notification dated 3.04.2022 so as to exclude the period from 1st day March, 2020 to 28.02.2022 for computation of period of limitation for filing of refund application under section 54 or section 55 of the CGST Act, 2017 with effect from 1.03.2020. 7. When the petitions come up for consideration, learned advocates for the parties are ad idem that in view of the Notification dated 5.7.2022 bearing No. 13/2022 issued by the Central Government in exercise of powers under section 168A of the Central Goods and Services Tax Act, 2017, which excludes the time limit spec....

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....d or utilized, in respect of a tax period for the financial year 2017-18, up to the 30th day of September, 2023; (ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation under subsection (10) of section 73 of the said Act for issuance of order under sub-section (9) of section 73 of the said Act, for recovery erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. 2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020. [F. No. CBIC-20001/2/2022....