M/S Amd Apparels PVT LTD vs. The Central Board Of Indirect Taxes And Customs
Held
The High Court found that the present petition was squarely covered by a previous decision of a co-ordinate bench in M/s Hikal Limited. Consequently, the impugned order and further proceedings were quashed.
Facts
The petitioner sought to quash an order demanding recovery of erroneous IGST refund and penalty. The demand was made under Section 74 of the CGST Act and Section 20 of the IGST Act, with interest under Section 50 of the CGST Act.
Key Issues
Whether the demand and recovery of erroneous refund of IGST, along with penalty and interest, was valid. Whether the petition was covered by a prior judgment of the High Court.
Sections Cited
Section 74, Section 20, Section 50
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54286 WP No. 35946 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35946 OF 2025 (T-RES) BETWEEN:
M/S. AMD APPARELS PVT. LTD., A COMPANY INCORPORATED UNDER COMPANIES ACT, 2013, HAVING ITS UNIT AT PLOT NO.87/4, K.S. BUILDING, MANZIL (BLOCK-A), GROUND FLOOR, NEAR KEERTHI HARMONY, HORAMAVU, RAMAMURTHY NAGAR, BANGALORE 560016. REP ITS DIRECTOR, SHRI SANTHU MOHAMMED AKBAR SYED OLI, AGED ABOUT 47 YEARS. …PETITIONER (BY SRI RAJU H Y, ADVOCATE)
AND:
THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH ITS CHAIRMAN, CENTRAL REVENUE BUILDINGS, LP ESTATE, ITO, NEW DELHI 1100002. 2. THE CHIEF COMMISSIONER OF CUSTOMS, BENGALURU CUSTOMS ZONE, C. R. BUILDINGS, QUEENS ROAD, BANGALORE - 560 001. 3. THE COMMISSIONER OF CENTRAL TAX, BENGALURU GST EAST COMMISSIONERATE, 2ND FLOOR, TTMC-BMTC BUS STAND BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU-560 071. 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION-6, BENGALURU GST EAST
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