2026 (3) TMI 339

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....ated 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 Advance Ruling under Section 97 of....

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....m 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 OF THE APPLICATION: The applicant....

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....aw 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 would like to make it clear that the ....

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....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 of accumulated input tax credit u....