TaxTMI 
TaxTMI 
2026 (9) TMI 795
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....6 (9) TMI 795 - KARNATAKA HIGH COURT - NC: 2026:KHC:45373<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 24-8-2026<br>Writ Petition No. 13162 of 2026 (T - RES) - -<br>GST<br>HON'BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. K.S. Naveen Kumar, Advocate A/W; Sri. Dakshina Murthy R., Advocate For the Respondents : Sri. Jeevan J Neeralagi,Advocate For R1....
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....ce, it has availed ITC and filed GSTR-3B declaration only to be told in the year 2023 that it would not be entitled to ITC based on the afore import. This has led to two proceedings. One with the Central Authorities for refund of the excess duty and the other with the State Authorities claiming interest because of the availment of ITC in filing declaration in Form GSTR-3B. 3. Mr. K. S. Naveen K....
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....y because Communication [Annexure - L] is referred and not a decision. 4. These are the submissions are as regards the petitioner's grievance with the outcome on the application for refund, and insofar as the State Authorities' insistence for interest, Mr. Naveen Kumar submits that it is on the advice of the Central Authorities that the petitioner had filed a declaration in Form GSTR-3B and....
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.... a particular period and that the jurisdiction is with the State GST Authorities. The appeal is disposed of opining that there is no decision on the petitioner's request for refund and that a decision is a condition precedent to entertain an appeal. 7. This Court is of the opinion that this outcome does not decide on the petitioner's claim for refund and such claim must be examined in the l....