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THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-1) BENGALURU vs. NAM ESTATES PRIVATE LIMITED.
(Karnataka High Court)

Hon'ble Judges:

KRISHNA S DIXIT
G BASAVARAJA
Pet. Counsel
N. Devdas
Shivaprabhu S Hiremath
Res. Counsel
Vikram Huilgol
Krishika Vaishnav

Petitioner / Applicant

THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-1) BENGALURU
Respondent NAM ESTATES PRIVATE LIMITED.
Court Karnataka High Court
State

Karnataka

Date Jan 9, 2025
Order No.

WRIT APPEAL NO. 1195 OF 2024 (T-RES)

Citation

2025(1) TAXREPLY 12211
Original Order
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ORDER

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Revenue has preferred this Intra-Court Appeal under Section 4 of the Karnataka High Court Act, 1961 for laying a challenge to the learned Single Judge’s order dated 18.04.2024 whereby Respondent – Assessee’s W.P. No. 9075/2024 (T-RES) having been favoured the Refund Decline Orders dated 06.09.2021 & its confirmation in Appeal order 30.09.2023 have been quashed. Further, Assessee’s Refund Application dated 05.07.2021 having been allowed, Petitioners are directed to refund the entire GST amount of Rs. 2,53,58,268/- within eight weeks. 2. BRIEF FACT MATRIX OF THE CASE: 2.1 The Respondent herein, namely, M/S NAM ESTATES PRIVATE LIMITED, entered into a contract with M/s Mavin Switch Gears and Control Private Limited for the supply, installation, and commissioning of Gas insulated Sub-stations (GIS)/Conventional Sub-stations and extra-high voltage transmission lines. 2.2 An advance ....

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