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PHILIPS INDIA LIMITED vs. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX & OTHERS
(Karnataka High Court)

Hon'ble Judges:

B M SHYAM PRASAD
Pet. Counsel
Chidananda
Res. Counsel
Jeevan J. Neeralgi

Petitioner / Applicant

PHILIPS INDIA LIMITED
Respondent THE PRINCIPAL COMMISSIONER OF CENTRAL TAX & OTHERS
Court Karnataka High Court
State

Karnataka

Date Mar 24, 2023
Order No.

WRIT PETITION NO. 4587 OF 2023 (T-RES)

Citation

2023(3) TAXREPLY 7259
Original Order
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ORDER

ORDER The petitioner is aggrieved by the Show Cause Notice dated 14.09.2022 issued under Section 74 of the Central Goods and Services Tax Act, 2017 [for short, ‘CGST Act’] and the Sanction Order dated 15.11.2022 as per Annexure-G and in fact, the third respondent by the aforesaid order dated 15.11.2022 has rejected the petitioner’s claim for refund for the period between April 2021 to June 2021. Sri.Chidananda Urs B.G., the learned counsel for the petitioner, and Sri Jeevan J. Neeralgi, the learned standing counsel for the respondents, are heard for final disposal of this petition. 2. It is undisputed that the petitioner’s applications for refund for the period between [i] January 2020 and March 2020 and [ii] April 2020 and June 2020 are allowed, and the petitioner has also received refund. However, the impugned Show Cause Notice dated 14.09.2022 under Section 74 of the CGST Act is issued recording the following reasons: "Above said order was....

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