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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
South Indian Oil Corporation – Appellant
Versus
Assistant Commissioner Central Tax, Bengaluru – Respondent
ORDER :
1. In this petition petitioner seeks the following reliefs:
a) Issue a writ in the nature of mandamus or any other Appeal NO.34-37/2022 and 232-233/2022 GST AC AI DIN-202305570000000056F ORDER-IN-ORIGINAL No. 247-252/ADC-AI/GSTS/2023 dated 23.05.2023 (Annx-A) passed by Respondent as being void, arbitrary, illegal, without jurisdiction, apart from being violative of Articles 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case.
b) Grant such other consequential relief as this Hon'ble High Court may think fit."
2. A perusal of the material on record will indicate that the petitioner submitted refund applications for various tax periods pursuant to which show cause notices were issued by the respondent proposing to reject the refund request of the petitioner who submitted replies and the proceedings culminated in the impugned orders rejecting the refund claim of the petitioner whose appeals were also dismissed by the appellate authority. It is an undisputed fact as borne out from the material on record that the petitioner is engaged in the b
Taxpayers are eligible for refunds of accumulated input tax credit even when input and output supplies are identical, as clarified through legislative amendments.
The main legal point established is that the statutory scheme of refund under Section 54(3) of the CGST Act, 2017 applies to cases of accumulation of unutilised input tax credit due to an inverted du....
Input tax credits accrued before the effective date of a notification can be claimed despite subsequent restrictions, as clarified by the court.
The eligibility of a merged entity for ITC refund is recognized under GST, allowing inclusion of export proceeds from previous tax regimes.
The court established that transitional CENVAT credit can be carried forward into the GST regime and utilized for claiming refunds under the CGST Act, rejecting hyper-technical interpretations by aut....
Petitioners entitled to refund of unutilized input tax credit as exporters, while Circular No. 172/04/2022 restricting such claims based on deemed exports deemed inapplicable.
Input Tax Credit cannot be compelled to be reversed without due process, and restoration is required if reversal occurs under duress.
The amendment to Rule 89(5) of the GST Rules is curative and clarificatory, applicable retrospectively to refund applications filed within two years under Section 54(1) of the GST Act.
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