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CLAMP INTERNATIONAL vs. THE SUPERINTENDENT OF CUSTOMS AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R.KRISHNA KUMAR
Pet. Counsel
Raju H.y
Res. Counsel
Jeevan J. Neeralgi
Hem Kumar

Petitioner / Applicant

CLAMP INTERNATIONAL
Respondent THE SUPERINTENDENT OF CUSTOMS AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Oct 13, 2022
Order No.

WRIT PETITION No.2231 OF 2022 (T-CUS)

Citation

2022(10) TAXREPLY 6519
Original Order
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ORDER

In this petition, the petitioner has sought for the following reliefs: “(i) Issue a writ of certiorari or order in the nature of Certiorari to quash the letter C.No.VIII/20/02/2020 ICD-IGST (pt file) dated 27.09.2021 issued by the 1st Respondent; (ANNEXURE-B).” (ii) Issue Writ of Mandamus or a direction in the nature of mandamus directing the 2nd Respondent to consider the letter dated 17.12.2021 and sanction the refund of IGST of Rs.20,54,75.04 with interest in terms of rule 96 of CGST Rules, 2017 R/witness Section 16 of IGST Act, 2017; (ANNEXUREC) or (iii) Issue any other Writ, Order or direction on the Respondents as this Hon’ble court deems fit in the facts and circumstances of the case in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the Memorandum of Petition and referri....

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