IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO.27378 OF 2025 (T-RES)

BETWEEN:

HOMAG INDIA PRIVATE LIMITED

COMPANY INCORPORATED UNDER

THE COMPANIES ACT, 1956,

REPRESENTED BY ITS MANAGING DIRECTOR

SRI. ARAVIND N S

SON OF SRI. SATHYANARAYANA RAO N A

AGED ABOUT 46 YEARS,

PLOT NO.285, RAJADHANI INDUSTRIAL PARK,

ROAD NO.7, KIADB 4^TH PHASE, DABASPET INDUSTRIAL AREA,

BILLENKOTE VILLAGE,

BENGALURU RURAL – 562 111.

…PETITIONER

(BY SRI. VENKATESH G., ADVOCATE)

AND:

1. THE JOINT COMMISSIONER

OF CENTRAL TAX, APPEALS-II,

OFFICE OF THE COMMISSIONER

Digitally signed

by CHANDANA OF CENTRAL TAX GST APPEALS - II,

B M TTMC BMTC BUILDING, 4^TH FLOOR,

Location: High ABOVE BMTC BUS STAND, DOMLUR,

Court of OLD AIRPORT ROAD,

Karnataka

BANGALORE – 560 071.

2. THE ASSISTANT COMMISSIONER

OF CENTRAL TAX, DIVISION NWD-3, GST,

BANGALORE NORTH-WEST COMMISSIONERATE,

SHIVAJINAGAR, 2^ND FLOOR,

BMTC BUS STAND COMPLEX,

BANGALORE – 560 051.

…RESPONDENTS

(BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER-IN-APPEAL DATED 06.05.2025 PASSED BY THE RESPONDENT NO.1 BEARING OIA NO.15-16/25-26 HEREIN MARKED AS ANNX-A.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“ i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the Order-in-Appeal dated 06.05.2025 passed by the Respondent No.1 bearing OIA No.15-16/2025-26 herein marked as Annexure-A.

ii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the Refund Sanction / Rejection Order in Form GST RFA-06 passed by the Respondent No.2 dated 03.10.2024 bearing Refund Sanction / Rejection Order Number ZD2910240053560 for the month of July 2022 herein marked as Annexure-B.

iii) Issue writ of mandamus or direction in the nature of a writ of mandamus directing the Respondent No.2 to accept and process the refund application in Form-GST- RFD-01 dated 14.08.2024 bearing Application Reference Number AA290824039923R herein marked as Annexure-C and grant the refund thereon in accordance with law.

iv) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity including the cost of this writ petition.”

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. A perusal of the material on record will indicate that on

04.07.2024, the petitioner filed a refund application within a period of two years from 26.07.2022 and the same is in terms of Section 54(3) of the CGST Act. Respondents issued a deficiency memo to the said refund application on 18.07.2024 and one more refund application was filed on 14.08.2024, which was rejected by the respondents on the ground that the said refund application having been filed on 14.08.2024 was beyond the period prescribed under Section 54(3) of the CGST Act and the same is liable to be dismissed. The appeal filed by the petitioner was also dismissed by respondent No.1, aggrieved by which the petitioner is before this Court by way of the present petition.

4. In this context, in the case of M/s. Amidc Automation Technologies Pvt. Ltd. Vs. Central Board of Indirect Taxes and Customs and Others – W.P.No.16978 of 2025 dated 30.10.2025, this Court has held as under:

“5. Heard learned counsel for the petitioner and learned counsel for respondent Nos.1 and 2 and perused the material on record.

6. A perusal of the material on record will indicate that on 09.05.2023, the petitioner filed a refund application for the period from January-2019 to March-2021, to which respondent No.2 issued deficiency memo dated 01.06.2023 calling upon to fill up the deficiency before the pro