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TONBO IMAGING INDIA PVT. LTD. vs. UNION OF INDIA CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R.KRISHNA KUMAR
Pet. Counsel
V. Raghuraman
C.r. Raghavendra
Res. Counsel
Vanitha. K.r.

Petitioner / Applicant

TONBO IMAGING INDIA PVT. LTD.

Respondent UNION OF INDIA CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
Court Karnataka High Court
State

Karnataka

Date Feb 16, 2023
Order No.

WRIT PETITION NO. 13185 OF 2020 (T-RES)

Citation

2023(2) TAXREPLY 7178
Original Order
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ORDER

ORDER In this petition, petitioner has sought for the following reliefs:- a. Issue a writ of declaration or any other appropriate writ or direction declaring the provision of Rule 89(4) (C) of the CGST Rules, as amended vide Para 8 of Notification 16/2020-CT dated 23.03.2020, enclosed a Annexure A as unconstitutional for the reasons stated in the grounds; b. Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of Explanation to Rule 93 of the CGST Rule, enclosed as Annexure B as unconstitutional for the reasons stated in the grounds; c. Issue a writ of certiorari or any other appropriate writ to quash impugned order passed by Respondent No. 3 in Form GST-RFD-06 dated 30.06.2020, enclosed as Annexure C for the reasons stated in the grounds; d. Issue a writ of mandamus or any other appropriate writ directing the Respondent No. 3 to accept the six refund applications in Form GST-RFD-01 on 25.05.2020, 27.05.2020 and on 28.05....

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