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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
LSI India Research And Developers Pvt. Ltd., Represented By Mr. Jiju George – Appellant
Versus
Assistant Commissioner Of Central Tax, Office Of The Assistant Commissioner Of Central Tax, Bengaluru – Respondent
| Table of Content |
|---|
| 1. petitioner's arguments against the impugned order. (Para 2) |
| 2. background of the refund claim process. (Para 3 , 4 , 5) |
| 3. court's observations on misdirection. (Para 6 , 7) |
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“a) To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Impugned Order No.45/2025-26 dated 30.04.2025 along with Form RFD-06 at Annexure - A issued by the Respondent, to the extent prejudicial to the interest of the Petitioner on the ground that the same is bad in law and issued without jurisdiction as the same is contrary to the order passed by the Additional Commissioner (Appeals) in the earlier round of litigation;
b) To issue order(s) or directions in the nature of Mandamus holding that the Petitioner is rightly eligible for the refund of Input Tax Credit, in line with the order passed by the Additional Commissioner (Appeals) in the earlier round of litigation;
c) To issue order(s) or directions in the nature of Mandamus holding that the Petitioner is eligible for interest in terms of Section 56 of the Central Goods and Services Tax Act, 2017.
d) To Issues order(s), directions,
The eligibility of a merged entity for ITC refund is recognized under GST, allowing inclusion of export proceeds from previous tax regimes.
Transitional credit recognized in GST Form TRAN-1 must be considered for refund claims under Section 54 of the CGST Act, regardless of its verification timing.
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.
Taxpayers are eligible for refunds of accumulated input tax credit even when input and output supplies are identical, as clarified through legislative amendments.
The court ruled that system delays in transitioning Input Tax Credit should not prevent a taxpayer from obtaining a refund, emphasizing the need for operational efficiency in tax administration.
The court emphasized that in case of voluminous transactions of export of services to customers located outside India, transaction-wise FIRC is not feasible and a consolidated FIRC issued by the Bank....
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