Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

TAFE ACCESS LTD vs. DEPUTY COMMISSIONER OF CENTRAL TAX BANGALORE THE UNION OF INDIA
(Karnataka High Court)

Hon'ble Judges:

P.S. DINESH KUMAR
C.M. POONACHA
Pet. Counsel
T. Suryanarayana
Tanmayee Rajkumar
Res. Counsel
Amit Deshpande
Shantibhushan

Petitioner / Applicant

TAFE ACCESS LTD
Respondent DEPUTY COMMISSIONER OF CENTRAL TAX BANGALORE THE UNION OF INDIA
Court Karnataka High Court
State

Karnataka

Date Jun 20, 2022
Order No.

WRIT PETITION No.7795 OF 2022 (T-RES)

Citation

2022(6) TAXREPLY 6050
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

This Writ Petition is filed with following prayers: "(i) declaring that the time limits specified in section 54 of the CGST Act has no application to refund claims under section 19(1) if the IGST Act; in the alternative, (ii) declaring that section 54, to the extent it is made applicable to refunds under section 19(1) of the IGST Act, is ultra vires the Constitution of India; in the alternative, (iii) reading down Explanation 2(h) to section 54 of the CGST Act to hold that the "relevant date" in cases of refunds under section 19(1) of the IGST Act would be the date on which the supply on which IGST was erroneously paid was held to be an intrastate supply amenable to CGST/IGST or the date of payment of tax under the correct head; AND (iv) consequently, quashing the order bearing order no. Manual/32/2020-21/ND2 dated 21.08.2020 (Annexure A) passed by the 1st Respondent for the tax periods 2017-18 and allowing the petitioner's refund claim filed o....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
26
May
S
M
T
W
T
F
S
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).