2026 (3) TMI 141

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....bh Paul For the Respondent(s) : C.S.C. ORDER 1. Heard Sri Saurabh Paul Mishra, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. This writ petition has been filed praying for the following reliefs:- "a. Issue a writ, order or direction in the nature of Certiorari to quash the Impugned Deficiency Memos dated 18.01.2022 bearing no. ZD0....

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....order, passed by the respondent no.3. 4. As per impugned order, the period of limitation for filing refund application in terms of Section 54(1) of the CGST/UPGST Act, had expired and thereafter, petitioner filed refund application on 18.01.2022, which has been rejected by the impugned order on the ground of delay. 5. Learned counsel for the petitioner submitted that the period between 15.03....

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....ng into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to disposed of the M.A. No. 21 of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.....

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.... IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act 1881 and any other laws, which prescribe period (s) of ....