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M/S. Cabelas INDIA Export (P) LTD vs. Assistant Commissioner Of Commercial Taxes

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WP/5134/2022HC KarnatakaGSTCNR KAHC01010619202210 March 2022Bench: B M SHYAM PRASAD3 pages
For Petitioner: SRI.K.J. KAMATH., ADVOCATEFor Respondent: SRI. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH 2022 BEFORE THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD WRIT PETITION NO. 5134/2022 (T-RES) BETWEEN : M/S. CABELAS INDIA EXPORT (P) LTD NO.88/4-5, KATHA NO.270, KUPENDRA REDDY LAYOUT, SINGASANDRA, BENGALURU-560 068 REPRESENTED BY ITS MANAGING DIRECTOR, SRI.MAYOOR BALSARA. ... PETITIONER (BY SRI.K.J. KAMATH., ADVOCATE) AND : ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-015A VANIJYA TERIGE KARYALAYA-2 A BLOCK, 2ND FLOOR, VIVEKNAGAR, KORAMANGALA, BENGALURU-560 047. ... RESPONDENT (BY SRI. HEMA KUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT TO CAUSE IMMEDIATE REFUND OF THE UNUTILIZED INPUT TAX CREDIT BY ENTERTAINING THE REFUND APPLICATION IN RFD 01A /RFD 01 SUBMITTED BY THE PETITIONER FOR THE TAX PERIODS FROM AUGUST 2017 TO 2 MARCH 2018 ACKNOWLEDGED VIDE REFUND ARN RECEIPTS AS PER ANNEXURES-A TO A3 AS WELL AS FROM THE TAX PERIODS APRIL 2018 TO MARCH 2019 VIDE REFUND ARN RECEIPTS IN THE ONLINE GST PORTAL AS PER ANNEXURE-D BY VIRTUE OF THE DIRECTIONS OF THE HONBLE SUPREME COURT OF INDIA IN SUO MOTO WRIT PETITION BEARING NO. (CIVIL) NO.3 OF 2020 THIS WRIT PETITION COMING ON FOR PRLIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

Sri K.J.Kamath, the learned counsel for the petitioner and Sri Hema Kumar, learned Additional Government Advocate, who accepts notice for the respondent, are heard.

The petitioner’s grievance relates to the application for refund for the relevant two years of assessment. While the learned counsel for the petitioner submits that the petitioner’s application for refund is not processed for over two years, in response on behalf of the authorities, it is stated that Annexures-C and E, which are dated 19.3.2020 and 7.5.2021, have been issued calling upon the petitioner to attend to certain defects. The petitioner has not appeared and therefore, no decision is taken, but if the petitioner were to appear before the

3 respondent on 16.3.2022 and take necessary measures to cure the defects, the application will be decided in accordance with law. In the light of these submissions, the petition is disposed of permitting the petitioner to appear before the respondent on 16.3.2022 and to take necessary measures to address deficiency as pointed out. It is needless to observe that if the petitioner is aggrieved by any decision on the application, the petitioner could always avail appropriate remedy in law. JUDGE

SA/- Ct:sr

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.