Karnataka High Court
For assesseeRemanded
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Karnataka High Court
Where petitioner imported X-Ray inspection system prior to GST and claimed transitional ITC through GSTR-3B based on Central advice but refund was denied citing closure of TRAN-1 window and jurisdiction, as refund was never considered on merits, petitioner's claim required decision by Central authority, thus, petitioner was to be granted liberty to represent before respondent for decision on refund entitlement based on transitional credit
Madras High Court
Where petitioner’s refund claims for were rejected due to portal glitches and lack of manual redressal, refund statutorily recognized could not be denied on such technical grounds, and respondent was required to accept physical documents, process claims manually, and issue refund orders in accordance with statutory entitlements
Orissa High Court
Where petitioner secured appellate relief for refund of GST amount paid under protest and there was no pending proceeding or Commissioner’s order withholding refund in RFD-07 Part A at relevant date, Deputy Commissioner could not lawfully deny refund by relying on potential appeal or unexpired limitation