M/S Samsung vs. The Central Board Of Indirect Taxes And Customs
Held
The Court noted a circular that allows for manual processing of refund applications filed before a certain date. Consequently, the petitioner's claim for refund was to be considered in terms of this circular.
Facts
The petitioner sought to claim a refund of input tax credit for specific periods. They requested the respondents to accept their refund application either online or manually.
Key Issues
Whether the petitioner could claim a refund of input tax credit and if the application could be accepted manually due to portal limitations.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF DECEMBER, 2019
BEFORE
THE HON’BLE MRS.JUSTICE S.SUJATHA
WRIT PETITION No.32009/2019 (T – RES)
BETWEEN :
M/S SAMSUNG R & D INSTITUTE-INDIA BANGALORE PRIVATE LIMITED, CIN: U72200KA2004PTC035309, HAVING REGISTERED OFFICE AT # 2870, PHOENIX BUILDING, BAGMANE CONSTELLATION BUSINESS PARK, OR ROAD, DODDANEKUNDI CIRCLE, MARATHAHALLI POST, BANGALORE-560037 REP BY ITS AUTHORISED SIGNATORY, MR. HEE JOON KANG
...PETITIONER
(BY SRI PRASHANTH SHIVADASS, ADV.)
AND :
1 . THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN, REP BY ITS JOINT SECRETARY NORTH BLOCK, NEW DELHI-110001
2 . THE COMMISSIONER OF CENTRAL TAX EAST COMMISSIONARATE, TTMC, BMTC COMPLEX, OLD AIRPORAT ROAD, DOMLUR, BANGALORE-560071
3 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX EAST COMMISSIONARATE, TTMC, BMTC COMPLEX, OLD AIRPORAT ROAD, DOMLUR, BANGALORE-560071
4 . GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037 REP. BY CEO, AUTHORISED SIGNATORY
5 . THE UNION OF INDIA REP BY JOINT SECRETARY, D
The judgment continues below.
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