Karnataka High Court
For assessee
High Courts
Rulings of the High Court of Karnataka, newest first.
2 rulings found
Karnataka High Court
Where manpower service provider deposited amounts through DRC-03 ahead of any statutory demand or fraud allegation, without DRC-04 acknowledgment and without interest or penalty as required for fraud matters, such payment was not voluntary under GST rules, thus, rejection of refund of such amount was erroneous and refund with interest was directed, keeping adjudication on underlying SCN open
Karnataka High Court
Where assessee's export of services and refund eligibility were denied solely due to alleged non-furnishing of Letter of Undertaking without examining nature of transactions or actual furnishing of Letter of Undertaking as required under law, both adjudication and appellate orders were to be quashed and matter was to be remanded for fresh consideration regarding jurisdiction and refund entitlement based on Letter of Undertaking