2026 (7) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Dhruv M Patwari, Advocate For the Respondents : Sri. K. Hema Kumar, Aga ORAL ORDER : The petitioner has filed its appeal in GST Appeal No.560/25-26 being aggrieved by the Adjudication Order dated 28.08.2024 [Annexure-B] under Section 73[9] of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 [fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd that the petitioner has not furnished a Letter of Undertaking in the prescribed form. Sri K Hemakumar, the learned Additional Government Advocate, is heard in the light of these grounds and the records are perused. 3. It remains indisputable that the second respondent had to consider the nature of the transaction in the light of the relevant provisions, and that there is a failure on this sc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8 and consequently, I deem it just and appropriate to set aside the impugned refund rejection order dated at Anenxure-Z5 and remit the matter back to the first respondent for reconsideration afresh in accordance with law." 4. It follows from this exposition that a request for refund must be based on a Letter of Undertaking furnished to justify a claim for refund. As neither of these two aspects....