M/S Vxl Instruments Limited vs. The State Of Karnataka
Facts
The petitioner, M/s VXL Instruments Limited, filed a writ petition seeking a direction to Respondent No.4, the Assistant Commissioner of Commercial Taxes, to grant a refund of Rs.87,29,302/-. This refund was sought for the tax period from July 2017 to March 2018, based on an audit report issued by Respondent No.3. The petitioner had filed an application for refund in Form-GST-RFD-01. During the pendency of the writ petition, Respondent No.4 passed a Refund Rejection Order dated 25.07.2022. The learned Additional Government Advocate for the respondents submitted this order to the Court, stating that the petition had become infructuous.
Held
The Court noted the submission by the learned Additional Government Advocate regarding the Refund Rejection Order dated 25.07.2022 passed by Respondent No.4. The Court acknowledged that this order rendered the writ petition infructuous. Consequently, the Court disposed of the writ petition. It specifically reserved liberty in favour of the petitioner to pursue such remedies as are available in law, including the option to challenge the Refund Rejection Order dated 25.07.2022. All contentions of both parties were left open. The Court did not delve into the merits of the refund claim itself, as the subsequent rejection order altered the procedural landscape.
Key Issues
The primary issue before the Court was whether the petitioner was entitled to a refund of Rs.87,29,302/- for the tax period July 2017 to March 2018, as per their refund application and the audit report. The petitioner argued that they had fulfilled all necessary conditions to claim the refund and that the audit report supported their claim. The respondents, through the learned Additional Government Advocate, submitted that a Refund Rejection Order dated 25.07.2022 had been passed by Respondent No.4, rendering the writ petition infructuous. The Court had to decide the procedural consequence of this subsequent rejection order on the ongoing writ petition.
Sections Cited
Form-GST-RFD-01
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2022 BEFORE
THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.21587/2022 (T-RES)
BETWEEN:
M/S VXL INSTRUMENTS LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED AND CORPORATE OFFICE AT NO. 252 5TH FLOOR, BUILDING NO. 2, SOLITAIRE CORPORATE PARK CHAKALA ANDHERI (EAST) MUMBAI- 400 093
REPRESENTED BY ITS DIRECTOR MR.M.VITTAL SHETTY S/O MR.PAKEER MANGALORE SHETTY AGED ABOUT 70 YEARS
ALSO AT NO. 74 -C, ELECTRONIC CITY, FIRST FLOOR HOUSUR ROAD BENGALURU -560 100
… PETITIONER
(BY SRI HARISH V.S., ADVOCATE)
AND:
1 . THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA BANGALORE 560 001
2
2 . THE COMMISSIONER OF COMMERCIAL TAXES KARNATAKA VANIJYA TERIGE KARYALAYA GANDHINAGAR BANGALORE -560 009
3 . THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 4.1, DGSTO- 4 'A' BLOCK, 4TH FLOOR ROOM NO. 404, KORAMANGALA BANGALORE -560 047
4 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO 25 PRESETLY LGSTO -25 NATIONAL GAMES VILLAGE KORAMANGAL
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.