BharatTaxGST

Kkriss Kkross vs. Union Of INDIA

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WP/10798/2020HC KarnatakaGSTCNR KAHC01009270202024 February 2021Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: Sri Syed Khamruddin, AdvocateFor Respondent: Sri C. Shashikantha, Advocate for R1; Sri Amit Deshpande, Advocate for R2 to R5

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No. 10798/2020 (T-RES) BETWEEN: KKRISS KKROSS A Proprietary Concern, Having Office at No.54, Langford Road, 01-04, City Mansion, Richmond Town, Bengaluru - 560 025, Represented by its Proprietor, Ms. Nurjehan Wahid, GSTIN: 29AAAPW8919LIZU. … Petitioner (By Sri Syed Khamruddin, Advocate) AND: 1. Union of India, Ministry of Finance, (Department of Revenue) Room No.46, North Block, New Delhi - 110 001. 2. Assistant Commissioner of Central Tax, B-Wing, 6th Floor, BMTC Bus Stand, Domlur, Bengaluru - 560 071. 3. GST Commissionerate, Central Revenue Building, Queen's Road, Bengaluru - 560 001. 2 4. Deputy Commissioner of Customs, ICD whitefield, Bengaluru Zone, C.R. Building, Queens Road, Bengaluru - 560 001. 5. Chief Commissioner of Customs, Bengaluru Zone, C.R. Building, Queens Road, Bengaluru - 560 001. … Respondents (By Sri C. Shashikantha, Advocate for R1; Sri Amit Deshpande, Advocate for R2 to R5) This Writ Petition is filed under Article 226 of the Constitution of India, praying to direct the R-4 and 5 to consider the representation dated 30.09.2019 Annexure-A and refund the IGST of Rs.1,39,152/- to the petitioner paid by the petitioner as IGST covering the shipping bill dated 16.03.2018 and etc. This Writ Petition coming on for preliminary hearing this day, the Court, made the following:

ORDER Petitioner has filed the present writ petition seeking for writ in the nature of mandamus to direct respondents 4 and 5 to consider the representation dated 30.09.2019 and refund the IGST of Rs.1,39,152/- to the petitioner.

2.

Petitioner submits that on an earlier instance, he had approached the Assistant Commissioner of Central Tax, seeking for refund of Rs.1,39,150/-, which came to be rejected as per the order at Annexure-B while observing

3 that the claim for refund is to be processed by the Customs Department. Accordingly, a fresh representation has been made to the Deputy Commissioner of Customs, ICD Whitefield on 30.09.2019 and it is stated that the said representation at Annexure-A remains to be considered till date.

3.

In light of the above, respondent No.4 - Deputy Commissioner of Customs, ICD Whitefield, is to consider the representation at Annexure-A and pass necessary orders within a period not later than eight weeks from the date of release of this order.

4.

Accordingly, petition is disposed off. JUDGE

VP

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.