2026 (3) TMI 339

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....tive, vide Authorisation letter dated 18.12.2025. ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s Hanuman Fashion, (herein after referred to as 'the Applicant), No. 41. 2nd and 3rd Floor, 8th Cross, 1st main Road, Prakruthi Layout, Thotadaguddahalli, Nagasandra, Bangalore-560073, having GSTIN 29AEEPH1574G1ZJ, have filed an application for A....

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....please suggest us how can we claim refund of total ITC (Including ITC on Input Services) i.e. Rs. 55,24,971 (1,45,40,464-90,15,493) or b) Can we claim GST Refund under "Refund on Any other Ground" category, since without any formula application we can claim full refund amount under this category. c) Please suggest us the best possible solution to our concern. 4. ADMISSIBILITY ....

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....submitted any interpretation of law and facts relevant to the issue. 7. PERSONAL HEARING PROCEEDINGS HELD ON 18.12.2025 Shri Shyam Sundar M.S, Authorised Representative of the applicant appeared for personal hearing proceedings held on 18.12.2025, before this authority and reiterated the submissions already made along with the application. FINDINGS & DISCUSSION 8. At the outset we woul....

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....ade by the applicant M/s Hanuman Fashion, the submissions provided therein, the arguments advanced during the personal hearing. The issue for consideration is "Determination of the liability to pay tax on any goods or services or both". The application for advance ruling is liable to be rejected for the following reasons. 10.2 The applicant seeks clarifications on the manner of claiming refund ....