Celebrity Structures INDIA Private Limited vs. The Assistant Commissioner Of Central Tax
Held
The Court held that the refund claim was not barred by limitation. The impugned orders rejecting the refund were set aside, and the matter was remitted back for reconsideration.
Facts
The petitioner filed a refund claim which was partially rejected on grounds of limitation. The petitioner sought rectification, which was also rejected. The petitioner approached the High Court challenging these rejections.
Key Issues
Whether the refund claim was barred by limitation and if the impugned rejection orders were valid.
Sections Cited
Section 77, Section 19, Rule 89(1A), Section 54
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54093 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 24053 OF 2023 (T-RES) BETWEEN:
CELEBRITY STRUCTURES INDIA PRIVATE LIMITED A COMPANY GOVERNED BY THE COMPANIES ACT, 2013, AND HAVING ITS OFFICE AT NO. 810, BILWAPRIYA PLATINA APARTMENTS, 27TH MAIN ROAD, H.S.R LAYOUT, SECTOR 1, BENGALURU - 560 102. REPRESENTED HEREIN BY ITS DIRECTOR, SHRI. P. SURENDER REDDY. …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND:
THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION 5, BENGALURU A WING, 6TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BENGALURU - 560 034. 2. THE SUPERINTENDENT OF CENTRAL TAX (PREVENTION), BENGALURU SOUTH COMMISISONERATE, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54093
THE DEPUTY COMMISSIONER OF CENTRAL TAX (HPU) BENGALURU SOUTH COMMISSIONERATE CENTRAL
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