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Case Law Details

Case Name : Hutti Gold Mines Company Ltd. Vs Union of India (Karnataka High Court)
Appeal Number : Writ Petition No. 102277 of 2023 (T-RES)
Date of Judgement/Order : 15/06/2023
Related Assessment Year :
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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 respondent appellate authority, the appeal was rejected, prompting the petitioner to approach the High Court. The petitioner’s counsel contended that this issue is well addressed in various orders from the Supreme Court and the same High Court, referencing the case of M/s.Mangalore Refinery and Petrochemicals Ltd., vs. Union of India.

Although the respondent’s counsel acknowledged the petitioner’s claim, he argued that the initial rejection happened before a specific notification was issued on 15.07.2022, hence no error could be found. However, the Court emphasized that it had previously adjudicated the question at hand in the referenced writ petition, necessitating the resolution of the current petition in the same vein.

Conclusion: Following its analysis, the Karnataka High Court decided to set aside the previous order rejecting the refund claim and directed the Assistant Commissioner to reassess the application in accordance with the law.

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July 2024