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    <title>2025 (12) TMI 932 - KARNATAKA HIGH COURT</title>
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    <description>HC held that the petitioner, a works contractor seeking refund of differential GST paid on contracts executed under the VAT regime, is similarly circumstanced to parties in an earlier co-ordinate bench decision and is entitled to identical relief. The prior order, earlier set aside on the ground of breach of principles of natural justice for want of hearing to the respondents, was effectively restored after hearing both sides. The HC directed the respondent authorities to consider the petitioner&#039;s refund representations in light of the co-ordinate bench&#039;s observations and pass speaking orders in accordance with law, reserving liberty to the petitioner to challenge any adverse decision.</description>
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      <title>2025 (12) TMI 932 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=783392</link>
      <description>HC held that the petitioner, a works contractor seeking refund of differential GST paid on contracts executed under the VAT regime, is similarly circumstanced to parties in an earlier co-ordinate bench decision and is entitled to identical relief. The prior order, earlier set aside on the ground of breach of principles of natural justice for want of hearing to the respondents, was effectively restored after hearing both sides. The HC directed the respondent authorities to consider the petitioner&#039;s refund representations in light of the co-ordinate bench&#039;s observations and pass speaking orders in accordance with law, reserving liberty to the petitioner to challenge any adverse decision.</description>
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