M/S Bundl Technologies Private Limited vs. The Union Of INDIA
Held
The Court directed the refund applications to be considered and suitable orders passed within four weeks, independent of the ongoing investigation. It also emphasized treating bona fide taxpayers with dignity and directed video recording of interrogations.
Facts
The petitioner, operating an e-commerce platform, sought a refund of Rs. 27,51,44,157/- allegedly collected under coercion during an investigation into its input tax credit claims. The investigation involved allegations of the petitioner availing credit from a non-existent entity.
Key Issues
Whether the amount collected under alleged coercion during investigation is refundable, and the constitutional validity of Section 16(2)(c) of the CGST Act.
Sections Cited
Section 16(2)(c), Section 74(5), Section 132(5)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF SEPTEMBER 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.4467/2021 (T-RES) Between: M/s. Bundl Technologies Private Limited No.55, Sy. No.8-14, Ground Floor, I & J Block, Embassy Tech Village, Outer Ring Road, Devarbisanahalli, Bengaluru - 560 103 (Rep. by Panduranga Acharya, Director - Legal).
… Petitioner (By Sri Lakshmikumaran, Advocate for Sri Ravi Raghavan, Advocate) And:
The Union of India
Through its Revenue Secretary,
Department of Revenue,
Ministry of Finance,
128-A/North Block,
New Delhi - 110 001. 2. Directorate General of Goods and Services Tax Intelligence,
New Delhi,
5th Floor, MTNL Telephone,
Exchange Building,
8, Bhikaji Cama Place,
New Delhi, Delhi - 110 066. R
2
Senior Intelligence Officer,
Directorate General of Goods and Services Tax Intelligence,
Hyderabad Zonal Unit - 500 016
H.No.1-11-222/4,
Lane opp: HDFC Bank.
Deputy Director
Directorate General of Goods and Services Tax Intelligence,
Hyderabad Zonal Unit - 500 016
H.No.1-11-222/4,
Lane opp:
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.