Borgwarner INDIA Technical Center Private Limited vs. The Assistant Commissioner Of Central Tax
Held
The Court held that the present petition was directly covered by a previous decision of a Co-ordinate Bench. Consequently, the impugned Show Cause Notice and all further proceedings were quashed, and the respondent authorities were directed to refund the claimed amount.
Facts
The petitioner sought a declaration that Rule 96(10) of the CGST Rules, 2017, was ultra vires and challenged an adjudication order rejecting their refund claim. The petitioner argued that their case was covered by a previous High Court judgment.
Key Issues
Whether Rule 96(10) of the CGST Rules, 2017, is ultra vires the IGST Act and violative of Article 14 of the Constitution. Whether the petitioner is entitled to a refund of IGST paid.
Sections Cited
Rule 96(10), Section 16, Section 22
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54230 WP No. 8940 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8940 OF 2025 (T-RES) BETWEEN:
BORGWARNER INDIA TECHNICAL CENTER PRIVATE LIMITED, PLOT NO. 18 AND 19a, 19b, PRIMECO UNION CITY, 901, 9, G-01, WHITEFIELD MAIN ROAD, BENGALURU 560 067. REP. BY ITS DIRECTOR, DWARAKANATH VENKATESH SIMILI. …PETITIONER (BY SRI N MANOHAR, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION - 7, OLD AIRPORT ROAD, DOMMALURU, BENGALURU 560 071. 2. UNION OF INDIA, (REP. BY ITS SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110 001. …RESPONDENTS (BY SRI UNNIKRISHNAN M, ADVOCATE FOR R-1; SRI MADANAN PILLAI, ADVOCATE FOR R-2)
THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO A). ISSUE A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, DECLARING RULE 96(10) OF THE CENTRAL GOODS AND SERVICE TAX RULES, 2017 AS ULTRA VIRES SECTIONS 16 AND 22 OF THE INTEGRATE
The judgment continues below.
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