Non-Filing of LUT Is a Curable Defect for Export Services: Karnataka HC

Advertisement NUVTEQ Solutions Private Limited Vs Joint Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court considered a challenge to an adjudication order passed under Section 73(9) of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017, and an appellate order rejecting the appeal on the ground of limitation. The petitioner contended that a demand of Rs.72,08,960 had been recovered solely due to a procedural lapse and sought refund of the amount. It was submitted that the transactions qualified as “export services” unde...