Karnataka High Court2025WRIT PETITION NO. 27259
**1. Outcome**
The High Court allowed the petitions, setting aside the impugned orders passed by Respondent No.3 (Assistant Commissioner of Central Taxes). It held that the taxpayer's refund applications/claims were **not barred by limitation**. The matters were remitted back...
Section 54 of the CGST Act is **directory and not...
When tax is levied without the authority of law...
The Court concluded that the impugned orders, which...
Karnataka High Court2025WRIT PETITION NO. 27259
Here is a summary of the judgment:
**1. Outcome**
The petitions are allowed. The impugned orders passed by the Assistant Commissioner of Central Taxes (Respondent No.3) rejecting the refund claims are set aside. The High Court held that the refund applications/claims of the...
**Constitutional Mandate & Unjust Enrichment:**...
**CBIC Circular on "Subsequently Held":**...
**Admission of Facts:** The Court noted that the...
Karnataka High Court2025WRIT PETITION NO. 27259
**M/S Merek Life Science Private Limited vs The Union Of India on 7 November, 2025**
**1. Outcome**
The Karnataka High Court allowed the petitions, set aside the impugned orders rejecting the refund claims on grounds of limitation, held that the refund claims were not barred...
Section 54 of the CGST Act and Rule 89(1A) are...
Where tax is collected without authority of law...
The department has a duty to assist taxpayers in...
Karnataka High Court2025WRIT PETITION NO. 27259
**Judgment Summary: M/S Merek Life Science Private Limited vs The Union Of India**
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**1. Outcome**
The High Court of Karnataka allowed the writ petitions. It set aside the impugned refund rejection orders passed by Respondent No. 3 and held that the petitioner's refund...
The Court highlighted Article 265 of the...
Applying principles of restitution and unjust...
The Court also noted that CBIC Circular No....
Karnataka High Court2025WRIT PETITION NO. 27259
Here is a summary of the judgment:
**1. Outcome**
The High Court allowed the writ petitions, set aside the impugned orders rejecting the refund applications, and held that the refund claims were not barred by limitation. The matters were remitted back to the Assistant...
Citing *Comsol Energy Private Limited v. State of...
The Court found that the Central GST authorities...
The Court also noted that CBIC Circular No....
Madras High Court2025No.6524 of 2022
Here is a summary of the judgment:
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**1. Outcome**
The Madras High Court allowed the Writ Petitions (W.P.Nos.6524, 6527 and 6537 of 2022) filed by M/s. Gillette Diversified Operations Private Limited, setting aside the impugned orders rejecting their refund claims....
Madras High Court2025No.27621 of 2021
**1. Outcome**
The Writ Petitions were allowed. The impugned common orders dated 27.04.2021, which rejected the refund claims, were set aside. The case was remitted back to the Assistant Commissioner for a fresh order, directing them to allow the refund claims along with...
**Revenue (Joint Commissioner of GST and Central...
SEZ units benefit from a special scheme with...
Supplies to SEZ are "Zero-rated" for the...
Bombay High Court2024WRIT PETITION NO. 2980
Here is a summary of the judgment:
1. **Outcome**
* The Court rejected the petitioner's challenge to the constitutional validity and legality of **Sections 7, 12, 13**, and **16(2)(b)** of the Central Goods and Services Tax Act, 2017 (CGST Act) and Maharashtra Goods...
Section 7, defining "supply" to include "agreed to...
Sections 12 and 13, by making the date of receipt...
Therefore, the constitutional challenge to Sections...
Karnataka High Court2024WRIT PETITION NO.14414
Here's a summary of the judgment M/S Indian Oil Corporation Ltd vs The Assistant Commissioner Of Central ... on 20 August, 2024, structured as requested:
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### Judgment Summary: M/S Indian Oil Corporation Ltd vs The Assistant Commissioner Of Central ...
**1....
**Interpretation of Section 54(3)(ii):** The Court...
**Consistency with other High Courts:** The...
Bombay High Court2024Writ Petition (C) No.6793
Here's a summary of the judgment:
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### 1. Outcome
The Bombay High Court allowed the petition:
* Declared the impugned Circular dated 18 July 2019 as not applicable to the petitioner’s refund applications/claim.
* Quashed and set aside the impugned orders dated 11...
Delhi High Court2023No. 13/2017
Here is a summary of the judgment:
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**1. Outcome**
The High Court allowed the petition, setting aside the impugned order dated 11.07.2023. The Adjudicating Authority was directed to process the petitioner's application for interest, in accordance with the Court's...
Delhi High Court2023W.P.(C) No.10222/2023
**1. Outcome**
The petition filed by Indian Oil Corporation Limited (IOCL) was **allowed**. The Delhi High Court directed the concerned authority to process IOCL's refund applications for accumulated Input Tax Credit (ITC) along with applicable interest within six...
Rajasthan High Court - Jaipur2023Writ Petition No. 8476/2021
Here's a summary of the judgment:
**1. Outcome**
The High Court allowed the writ petitions, setting aside the orders passed by the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake a fresh consideration of the refund...
**Adherence to Legislative Intent:** Relying...
**Rejection of Revenue's Grounds:**
The court found the revenue's argument of "more or...
Rajasthan High Court - Jaipur2023Writ Petition No. 8476/2021
Here is a summary of the judgment:
1. **Outcome**
The Writ Petitions are **allowed**. The impugned orders passed by the Adjudicating Authority and the Appellate Authority, which rejected the petitioner's refund claims, are **set aside**. The Adjudicating Authority is...
Rajasthan High Court - Jaipur2023Writ Petition No. 8476/2021
Here's a summary of the judgment:
**1. Outcome**
The High Court allowed the writ petitions, setting aside the orders of the Adjudicating Authority and the Appellate Authority that rejected the petitioner's refund claims. The Adjudicating Authority has been directed to...
**Purpose of Section 54(3):** The court reiterated,...
**Applicability of Circulars:** The court noted...
**Computation Method:** The court affirmed that if...
Rajasthan High Court - Jaipur2023Writ Petition No. 8476/2021
**1. Outcome**
The High Court allowed the writ petitions, setting aside the impugned orders of the Adjudicating Authority and the Appellate Authority. The matter was remanded to the Adjudicating Authority for fresh consideration of the refund claims in light of the Court's...
**Legislative Intent (as per VKC Footsteps):** The...
**Applicability of Circulars:** The Court...
**Conclusion on Inversion:** The Court concluded...
Rajasthan High Court - Jaipur2023Writ Petition No. 8476/2021
**1. Outcome**
The High Court allowed the writ petitions, setting aside the impugned orders passed by the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake a fresh consideration of the refund claims in light of the High...
**Circulars:** The court acknowledged that...
**Computation of Refund:** The court clarified that...
**Conclusion:** The court concluded that the...
Rajasthan High Court - Jaipur2023Writ Petition No. 8476/2021
Here is a summary of the judgment:
**1. Outcome**
The High Court allowed the writ petitions, setting aside the impugned orders of the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake a fresh exercise of considering the...
Rajasthan High Court - Jaipur2023Writ Petition No. 8476/2021
As a Senior GST Legal Analyst, here is a summary of the judgment:
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**1. Outcome**
The High Court allowed the writ petitions, setting aside the impugned orders of the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake...
Karnataka High Court2023WRIT PETITION NO. 13185
As a Senior GST Legal Analyst, here is a summary of the judgment:
**1. Outcome**
The Karnataka High Court allowed the writ petition.
* It declared the words "or the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed...
**Violation of Article 14 (Equality and Arbitrariness):**
**Hostile Discrimination:** The Court found the...
**Arbitrariness and Unreasonableness:** The rule is...
Allahabad High Court2022No.419 of 2022
Here's a summary of the judgment:
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**1. Outcome**
The High Court allowed both writ petitions, directing the respondents to pay interest to the petitioner on the delayed refund amount of Rs. 4,70,400/- (and Rs. 5,60,000/- in the connected petition) for the period from...
**Arbitrary Withholding:** The Court found the...
**Relevant Date for Interest:** Applying...
**No One Can Benefit from Own Wrong:** Citing...
Gauhati High Court2021WP(C)No.3878/2021
Here is a summary of the judgment:
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**1. Outcome**
The Guwahati High Court set aside both the order of the Assistant Commissioner (rejecting the refund claim) and the order of the Joint Commissioner (Appeals) (allowing the refund claim). The matter was remanded back to...
**Partial Exemption:** The Court determined that...
**Flaws in Lower Orders:**
The Assistant Commissioner's order was...
Supreme Court of India2021No 4810 of 2021
As a Senior GST Legal Analyst, here is a summary of the Supreme Court judgment in *Union of India vs Vkc Footsteps India Pvt. Ltd.*:
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**1. Outcome**
The Supreme Court allowed the appeals filed by the Union of India, setting aside the judgment of the Gujarat High Court...
The Madras High Court took a contrary view, holding...
The Supreme Court heard appeals against both High...
Crucially, the Court noted the legislative...
Madras High Court1800No.8596 of 2019
Here is a summary of the judgment from the perspective of a Senior GST Legal Analyst:
**1. Outcome**
The Madras High Court dismissed all writ petitions challenging:
* The constitutional validity of Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017 (CGST...
. **Meaning of "inputs":** The Court affirmed that...
. **Validity of Rule 89(5):** The Court concluded...
. **Nature of Refund and Article 14:** The Court...