GST refund claim of 2019 remained unadjudicated; court directed respondents 2 and 3 to pass appropriate orders on the claim within one month or furnish copies of any order already passed, enabling the petitioner to pursue statutory remedies.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2024:KHC:15375 WP No. 2391 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF APRIL, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 2391 OF 2024 (T-RES)
BETWEEN:
M/S. CARGOTEC INDIA PRIVATE LTD., 163, BIPIN RESIDENCY, 1ST MAIN ROAD HMT LAYOUT NAGASEANDRA POST BENGALURU RURAL – 560 073 SRI JAGABANDHU GANGULY DEPUTY CONTROLLER - TAXATION INCORPORATED UNDER THE COMPANIES ACT 1956
…PETITIONER
(BY SRI. RAVI RAGHAVAN & MEGHANALAL., ADVOCATES)
AND:
THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA
BANGALORE - 560 001
Digitally signed by VANDANA S Location: High Court of Karnataka
BANGALORE – 560 009
…RESPONDENTS (BY SRI.HARISHA AGA FOR R1 TO R3 ; SRI JEEVAN J NEERALGI FOR R4., ADVOCATES)
NC: 2024:KHC:15375 WP No. 2391 of 2024
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE R3 OR R4 OR ANY OTHER OFFICER TO PROCESS THE REFUND CLAIM DATED 19/09/2019 FILED BY THE PETITIONER (ANNEXURE-A) AND TO ADJUDICATE THE SAME ON MERITS & ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
In this petition, petitioner seeks the following reliefs:
WHEREFORE, it is respectfully prayed that this Hon’ble Court my be pleased to:
a) Issue a Writ in the nature of Mandamus or any other writ, order or direction in the nature thereof, directing the Respondent No.3 or Respondent No.4 or any other officer to process the refund claim dated 19/09/2019 filed by the Petitioner (Annexure-A) and to adjudicate the same on merits.
b) Issue a Writ in the nature of Mandamus or any other writ, order or direction in the nature thereof, directing the Respondent No.3 or Respondent No.4 or any other officer to serve and make available the purported refund Sanction / Refund Rejection issued in Form RFD-06 in refund claim dated 19/09/2019 filed by the Petitioner (Annexure-A).
NC: 2024:KHC:15375 WP No. 2391 of 2024
c) Hold that the Petitioner is entitled to refund of Rs.10,42,497/-, along with applicable interest in terms of Section 56 of the CGST Act, 2017;
d) Issue any other appropriate writ, which this Hon’ble High Court deems appropriate; and
e) Order for such further and other reliefs including costs, as the nature and circumstances of the case may require.
Sd/JUDGE
DHA LIST NO.: 1 SL NO.: 9
1 issue framed by the court
Whether respondents Nos.2 and 3 must pass orders on the petitioner's refund claim dated 19.09.2019 within a fixed time.
2 provisions across 2 enactments
M/S. Cargotec India Private Ltd.
State of Karnataka
Commissioner of Commercial Taxes
Deputy Commissioner of Commercial Taxes (Audit) 4.10
Assistant Commissioner of Central Tax Bengaluru North West Commissionerate
S.R. Krishna Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
