TMI Blog2022 (1) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground of time limitation - vires of Section 54 of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 - HELD THAT:- The Supreme Court in the Union of India and others Vs. VKC Footsteps India Pvt. Ltd., [ 2021 (9) TMI 626 - SUPREME COURT ] has upheld the vires of the statutory provisions under consideration - that being the situation, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L KURESHI AND HON'BLE MR. JUSTICE SAMEER JAIN For Petitioner(s) : Mr. Pankaj Ghiya through VC For Respondent(s) : Mr. R.D Rastogi, ASG through VC with Mr. Akshay Bhardwaj Mr. M.S Singhvi, AG through VC with Mr. Siddhanth Jain Mr. Kinshuk Jain through VC Mr. Puneet Singhvi through VC Order Since the facts are similar in both these petitions, we may notice from Writ Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reply raising a contention that his refund claim is not subjected to the limitation period. Admittedly the assistant commissioner has not yet passed final order on the petitioner s refund claim. At this stage, we may note one development, namely, that the Supreme Court in the Union of India and others Vs. VKC Footsteps India Pvt. Ltd., 2021 SCC Online SC 706 has upheld the vires of the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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