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SUNGROW DEVELOPERS INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

B M SHYAM PRASAD
Pet. Counsel
Harish V.s.
Res. Counsel
Jeevan J Neeralgi

Petitioner / Applicant

SUNGROW DEVELOPERS INDIA PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Feb 23, 2023
Order No.

WRIT PETITION NO. 12657 OF 2022 (T-RES)

Citation

2023(2) TAXREPLY 7441
Original Order
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ORDER

ORDER The petitioner is aggrieved by the third respondent’s orders dated 22.04.2022 [as per Annexures-K to K5 series in Form GST-RFD-05], and these orders are under Rule 92 of the Central Goods and Services Tax Rules 2017 (for short, ‘CGST 2017 Rules’). These impugned orders relate to the petitioner’s claim for refund for the period between April 2021 and September 2021. The petitioner has also called in question the show cause notice dated 25.04.2022 [Annexure – L] issued under Section 74 of Goods and Services Tax Act 2017 (for short, ‘GST Act’) read with Rule 100(2) and 142 (1)(A) of the Goods and Services Rules 2017 (for short, ‘GST Rules, 2017’) and the Endorsement dated 13.06.2002 [Annexure - N] issued rejecting the petitioner’s request for restoring the credit of IGST in a sum of Rs.52,44,57,242/-. The petitioner, as a consequential relief, has sought for refund of Rs.52,44,57,242/- or restoration of the credit fo....

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