2024 (1) TMI 280

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....(1) TMI 280 - KARNATAKA HIGH COURT - TMI<br>KARNATAKA HIGH COURT - HC<br>Dated:- 7-12-2023<br>WRIT PETITION NO. 24577 OF 2023 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE B M SHYAM PRASAD For the Petitioner (By Sri. Sandeep Huilgol., Advocate) For the Respondents (By Sri. Jeevan J. Neeralgi, Advocate For R1 To R4; Sri. Shamanth Naik, HCGP For R5 To R7) ORDER The petitioner, who is issued wi....

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....of the GST Act against the refund rejection order dated 04.08.2023 passed by the fifth respondent [Annexure AC-1]. 2. Sri. Sandeep Huilgol, the learned counsel for the petitioner, at the outset, submits that the petitioner for the present purposes would confine the petition to the aforesaid alternative relief/s. Sri. Jeevan J. Neeralgi, the learned standing counsel for the first to fourth respon....

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.... GST RFD-06, is rejected by the order dated 04.08.2023 [Annexure-AC2]; that the petitioner's appeal in GST APL - 01 as against such order is pending consideration with the sixth respondent; that the petitioner's apprehension is that when the appeal is pending consideration, the third respondent will pass orders for appropriating the amount deposited while concluding the proceedings pursuant to the....

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....e authority, this Court must make an immediate reference to the Division Bench decision in the case of Union of India Vs. Bundle Technologies (P.) Ltd. W.A .No. 1274/2021 connected with W.P.No. 4467/2021 [TRES] reported in [2022] 136 taxmann.com 112 (Karnataka)., and Instruction in No. 1/2022-23 dated 25.05.2022, and in fact, Sri. Sandeep Huilgol relies upon this decision and the Instruction. This....