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KARNATAKA HIGH COURT
S.R.KRISHNA KUMAR, J
M/S. FLIPKART INDIA PRIVATE LIMITED – Appellant
Versus
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES – Respondent
| Table of Content |
|---|
| 1. petitioner entitled to refund from pre-deposit. (Para 2) |
| 2. petitioner argues against non-refund of itc. (Para 4 , 5) |
| 3. interpretation of section 142 pertaining to refunds. (Para 6 , 19 , 22) |
| 4. claim for refund to be paid in cash. (Para 10 , 11 , 30) |
| 5. court orders cash refund including interest. (Para 31) |
CAV ORDER
“ (a) Issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate writ, Order or directions, directing the Respondent No.1 to release refund of the balance amount of pre-deposit to the Petitioner amounting to Rs.16,11,19,226/- in cash or otherwise;
(c) Pass such other orders as may be deemed fit by this Hon’ble court, in the interest of justice.”
The petitioner is a dealer registered with the Respondent Commercial Tax Department and is engaged, interalia, in the business of B2B trading across a wide gamut of products including Mobiles, Electronic items, Apparels, Footwear, etc., For the tax period 2011-12 to 2014-15, re-assessment orders were passed against the petitioner raising a total demand of Rs.23,01,70,324/- by way of Orders dated 29.07.2016, 11.09.2017, 11.09.2017 and 23.11.2017 respectively under the Karnataka Value Ad
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