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    <title>2024 (5) TMI 408 - KARNATAKA HIGH COURT</title>
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    <description>The HC allowed the petition, quashing the previous orders rejecting the refund application under s.54 of the Karnataka GST Act, 2017. The court determined that neither the petitioner nor the vendor had GST liability, thus directing the authorities to refund the GST amount to the petitioner within eight weeks, emphasizing the principles of unjust enrichment and restitution. The judgment was tailored to the specific circumstances and not intended as a precedent for future cases involving CGST Act interpretation.</description>
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      <description>The HC allowed the petition, quashing the previous orders rejecting the refund application under s.54 of the Karnataka GST Act, 2017. The court determined that neither the petitioner nor the vendor had GST liability, thus directing the authorities to refund the GST amount to the petitioner within eight weeks, emphasizing the principles of unjust enrichment and restitution. The judgment was tailored to the specific circumstances and not intended as a precedent for future cases involving CGST Act interpretation.</description>
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