2025 (3) TMI 1507

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....shish & Ms. Tanya Saraswat, Advocates. For the Respondents : Ms. Tanvi Nigam, Advocate for UOI. Mr. Atul Tripathi, Senior Standing Counsel, CBIC. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 13886/2025 (for exemption) 2. Allowed, subject to all just exceptions. 3. The application stands disposed of. W.P.(C) 2926/2025 & CM APPL. 13885/2025 4. In this case, the Petitio....

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....ry, 2025. Thus, the impugned order itself is barred by limitation in terms of Section 74(10) read with 75(10) of the Act. 6. The vires of the Notification No. 06/2020 - Central Tax dated 03rd February, 2020, followed by Corrigendum No. G.S.R. 85(E) [F.NO. 20/06/07/2019-GST] dated 4th February, 2020 is also challenged by the Petitioners on the ground that the extension which was granted ....