Karnataka HC Directs Fresh Consideration of ITC Refund Claim Rejection

Hutti Gold Mines Company Ltd. Vs Union of India (Karnataka High Court) Introduction: In a recent judgment by the Karnataka High Court concerning Hutti Gold Mines Company Ltd. Vs Union of India, the Court discussed the extended limitation period for Input Tax Credit (ITC) refund claims. The petitioner sought to quash a previous order rejecting their request for an ITC refund, citing the ground of limitation. Analysis: The ITC refund claim by the petitioner for the month of November 2018 was previously denied by the Assistant Commissioner due to time limitations. Upon appealing to the third resp...