M/S. Android Motors PVT LTD vs. The Assistant Commissioner Of
Held
The High Court, referencing a Division Bench's order, held that it could condone the delay in filing a refund application under Article 226 if circumstances justify. Finding just cause due to the alleged double erroneous reversal of TRAN-I credit, the Court set aside the rejection order and remanded the matter for reconsideration by the first respondent.
Facts
The petitioner's application for refund of an amount, which they claimed was erroneously reversed twice as TRAN-I credit, was rejected by the Assistant Commissioner. The rejection was primarily based on the application being filed beyond the two-year limitation period stipulated under Section 54(1) of the CGST Act.
Key Issues
Whether the High Court, under Article 226, could condone the delay in filing a GST refund application beyond the two-year period prescribed by Section 54(1) of the CGST Act, and if the specific circumstances of alleged erroneous double reversal of TRAN-I credit justified such condonation.
Sections Cited
Section 54(1), Section 73, Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010118652026 NC: 2026:KHC:44440 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 5270 OF 2026 (T-RES)
BETWEEN:
M/S. ANDROID MOTORS PVT LTD INCORPORATED UNDER THE COMPANIES ACT, 1956 REPRESENTED BY ITS DIRECTOR SRI. RAVI MUNI REDDY, AGED ABOUT 72 YEARS, NO. 42/1, NANJAPPA ROAD, SHANTHI NAGAR, BENGALURU-560027. …PETITIONER (BY MS. PASUMARTHI MANJUSHA., ADVOCATE FOR SRI. M N SHANKARE GOWDA., ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF (LGSTO)-111, JAYANAGAR, BENGALURU- 560011. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, DGSTO-03, BANGALORE - 560027. VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010118652026 NC: 2026:KHC:44440
COMMISSIONER OF COMMERCIAL TAXES, VANI
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