2024 (1) TMI 280

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....(1) TMI 280 - KARNATAKA HIGH COURT - TMI<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<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) ORD....

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....n that would be payable in terms of Section 107(6) 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 lea....

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....its that the petitioner's application for refund in FORM 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 de....

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....the settled proposition in the pending appeal. As regards the 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....