102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CM-9473-CWP-2026 in/and CWP-997-2023 (O&M) Date of Decision:02.07.2026 M/S KBS MOTORS PRIVATE LIMITED …..PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Tajender K. Joshi, Advocate for the applicant-petitioner. Mr. Rishabh Kapoor, Senior Standing Counsel for the respondent. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) CM-9473-CWP-2026 (preponement) 1. This application under Section 151 CPC has been filed on behalf of the applicant-petitioner seeking preponement of the date of hearing fixed in the main writ petition. 2. For the reasons mentioned in the application, the same is allowed and the date already fixed in the main writ petition i.e., 10.08.2026 is hereby preponed for today. Main Case (O&M) 3. With the consent of the parties, main writ petition is taken on board for hearing today itself. 4. This petition assails the order passed by the respondents dated 01.07.2022 (Annexure P-1), whereby the petitioner's application for refund of the amount of tax paid has been rejected on the ground of RAHUL JOSHI 2026.07.06 11:38 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-997-2023 (O&M) 2 limitation. 5. Under the statute, the period of limitation is stated to be two years. It is undisputed that the application for refund was made after the expiry of such period. 6. In the writ petition, the petitioner has placed on record a notification issued by the Central Board of Indirect Taxes and Customs dated 05.07.2022, whereby the period between the 1st day of March, 2020 to the 28th day of February, 2022 is to be excluded from computation for the purposes of limitation in terms of Sections 54 and 55 of the Act. 7. It is, therefore, argued on behalf of the petitioner that since the notification squarely applies to the present case, the application for refund filed in the month of May, 2021 cannot be rejected on the ground of limitation. A prayer is accordingly made to direct the respondents to re- consider the matter in light of the notification dated 05.07.2022. 8. Learned counsel representing the revenue does not dispute the issuance of the notification dated 05.07.2022 or its applicability to the facts of the instant case. 9. In that view of the matter, we find that the orders passed by the respondents rejecting the petitioner's claim for refund cannot be sustained. 10. Consequently, the writ petition succeeds and is allowed. The impugned order(s) are hereby quashed. 11. A direction is issued to respondent No.3, the Deputy RAHUL JOSHI 2026.07.06 11:38 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-997-2023 (O&M) 3 Commissioner, Central Goods and Services Tax Division, Ambala City, Ambala, Haryana, to re-consider the petitioner's claim for refund in light of the notification dated 05.07.2022 expeditiously. 12. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 02, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.06 11:38 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD