Arvind Kumar Agarwal Vs State of Uttar Pradesh
Date: February 24, 2026
Subject Matter
GST Refund Application Limitation Period Excludes COVID-19 Pandemic as per Supreme Court Order
Summary
The writ petition is allowed . The High Court quashed the impugned order rejecting refund applications on grounds of delay, holding that the respondent authority arbitrarily ignored the Supreme Court's direction to exclude the COVID-19 pandemic perio…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 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. ZD09012202277…