The High Court directed Respondents 2 and 3 to issue a deficiency memo or refund rejection order to the petitioner for August 2017 within four weeks and disposed of the writ petition.
Issuance of deficiency memo or refund rejection order for August 2017 within four weeks.
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:48903 WP No. 5360 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.5360 OF 2021 (T-RES)
BETWEEN:
…PETITIONER
(BY SRI RAVI RAGHAVAN, ADVOCATE)
AND:
Digitally signed by H K HEMA Location: High Court of Karnataka
…RESPONDENTS
(BY SMT. JYOTI M. MARADI, HCGP FOR R.1; SRI ARAVIND CHAUHAN, ADVOCATE FOR R.2 TO R.3.)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS TO SERVE COPY OF THE DEFICIENCY MEMO DATED 04.10.2019 AND ORDER REJECTING REFUND ISSUED IN FORM GST RFD-06, ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
ORAL ORDER
2. In the course of the arguments, learned counsel for
the petitioner submits that it would be satisfied if the deficiency memo or refund rejection order is served on it by the respondents and they would take further steps in accordance with law thereafter.
instructions submits that all necessary communications
have been carried out and the petitioner has been served with the copies of the orders. However, he submits that
they have no objection to provide the petitioner another certified copy of the deficiency memo or refund rejection order as the case may be. His submission is placed on record. Hence, the following:
ORDER
i. Respondent Nos.2 and 3 are directed to issue deficiency memo or refund rejection order as the case may be for the period August 2017, to the petitioner within a period of four weeks from the date of receipt of a certified copy of this order.
ii. The writ petition is disposed of .
SD/(M.I.ARUN) JUDGE
VMB List No.: 1 Sl No.: 69
1 issue framed by the court
Whether the petitioner is entitled to a deficiency memo or refund rejection order for the period August 2017 despite prior communication.
1 provisions across 1 enactments
M/S. Jubilant Autoworks Pvt. Ltd.
State of Karnataka
Commissioner of Central Tax Bangalore South
Assistant Commissioner of Central Taxes South Division 7
M.I. Arun
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
