ITD Cemindia JV Vs Joint Commissioner of Commercial Taxes (Appeals )-5 (Karnataka High Court)
Karnataka High Court allowed the writ petition and held that refund on account of inverted tax structure is allowable relying on the final order of earlier tax period. Thus, order rejecting refund is quashed and set aside.
Facts- The present petition relates to the assessment year September-2019, December-2019, September-2020 and October-2020 in relation to which the petitioner sought for refund, which was rejected by the respondents by passing the impugned orders and confirmed by the First Appellate Authority. Aggrieved by the impugned refund rejection orders, which were confirmed by the First Appellate Authority, which were related to tax periods September-2019, December-2019, September-2020 and October-2020, the petitioner is before this Court by way of the present petition, by placing reliance upon the orders dated 28.08.2024 and dated 12.03.2025, passed in favour of the very same petitioner in relation to the different tax periods.
Conclusion- The petitioner approached this Court in relation to the tax period March-2018, April-2018, May-2018, June-2018, August-2018, September-2018, October-3028, January-2019 and July-2019, which was allowed in favour of the petitioner by final order dated 28.08.2024. In the light of the aforesaid orders passed by the respondent in relation to the very same petitioner in respect of the aforesaid tax periods, the present petition seeking setting aside of the refund rejection orders and confirmed by the Appellate Authority in respect of the tax periods September-2019, December-2019, September-2020 and October-2020 also deserves to be set aside and the respondents are to be directed to refund the amounts back to the petitioner within a stipulated timeframe.
