Citation : 2022 Latest Caselaw 1321 Bom
Judgement Date : 8 February, 2022
Osk 25-Wp-761-2022.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 761 OF 2022
M/s. Interproductec Virtual Labs Pvt. Ltd. ... Petitioner
Versus
The Union Of India & Ors. ... Respondents
******
Mr.Ishaan Patkar i/b. Mr.Jayesh Rathod for Petitioner.
Mr.Satyaprakash Sharma for Respondent Nos.1 to 3.
******
CORAM : R. D. DHANUKA &
S. M. MODAK, JJ.
DATE : 8th FEBRUARY 2022.
(Through Video Conference)
P.C. :-
1. Mr.Patkar, learned counsel for the Petitioner invited our attention
to some of the documents annexed to the Petition in support of his submission
that the impugned Order passed by the Respondents on 30 th April 2021
thereby rejecting the third application for refund on the ground of limitation
is contrary to the Order passed by the Hon'ble Supreme Court in
Re:Cognizance for Extension of Limitation, reported in (2020) SCC 343 , and a
Judgment delivered by this Court on 10 th January 2022 in the case of Saiher
Supply Chain Consulting Private Limited Vs. Union of India & Anr., in Writ
Petition (Lodg.) No. 1275 of 2021.
Osk 25-Wp-761-2022.odt
2. Mr. Sharma, learned counsel for the Revenue seeks time to take
instructions and to consider the Judgment of this Court in the case of Saiher
Supply Chain Consulting Private Limited (supra) and the Order passed by the
Hon'ble Supreme Court reported in Re:Cognizance for Extension of
Limitation, (supra) and to make an appropriate statement before the next
date.
3. Place the matter on board under the caption 'Directions' on 11 th
February 2022.
[S. M. MODAK, J.] [R. D. DHANUKA, J.]
Digitally signed
by OMKAR
OMKAR SHIVAHAR
SHIVAHAR KUMBHAKARN
KUMBHAKARN Date:
2022.02.09
17:47:38 +0530
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