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M/S. Ika INDIA Private Limited vs. The Union Of INDIA

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WP/4523/2025HC KarnatakaGSTCNR KAHC01007931202514 March 2025Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. RAJU H Y., ADVOCATEFor Respondent: SRI CHETHAN S.P FOR SRI NISHANTH A.V. ADVOCATE FOR R-1; ARAVIND V. CHAVAN, ADVOCATE FOR R-2 TO R-4; SRI HEMA KUMAR, AGA FOR R-5

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:10600 WP No. 4523 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.4523 OF 2025 (T-RES) BETWEEN: 1. M/S. IKA INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT SY. NO.57/3, VISHNUVARADHAN ROAD, SUNKALPALYA, KENGERI, BANGALORE-560060. REPRESENTED ITS POWER AND ATTORNEY HOLDER, SHRI. ALOK KUMAR DAS, S/O. ARABINDA CHADRA DAS, HEAD OF FINANCE AND IT, AGED ABOUT 54 YEARS. …PETITIONER (BY SRI. RAJU H Y.,ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK. NEW DELHI-110001. 3. THE COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS COMMISSIONERATE, Digitally signed by CHANDANA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:10600 WP No. 4523 of 2025 POST BOX NO.5400, C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. 4. THE DEPUTY COMMISSIONER OF CUSTOMS (IGST REFUND), BENGALURU CITY CUSTOMS COMMISSIONERATE, INLAND CONTAINER DEPOT, WHITEFIELD, BENGALURU-560 066. 5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO- 060, DGSTO-2, NO.642, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, NEAR RAJARAJESHWARI NAGAR ARCH, BANGALORE-560098 …RESPONDENTS (BY SRI CHETHAN S.P FOR SRI NISHANTH A.V. ADVOCATE FOR R-1; ARAVIND V. CHAVAN, ADVOCATE FOR R-2 TO R-4; SRI HEMA KUMAR, AGA FOR R-5) THIS WRIT PETITION IS FILED PRAYING TO DIRECT THE 4TH RESPONDENT TO CONSIDER THE REPRESENTATION DATED 10.07.2024 (ANNEXURE-A) AND SANCTION REFUND OF IGST OF RS.49,27,808/- PAID ON THE GOODS EXPORTED IN TERMS OF RULE 96(1) OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 R/W SECTION 16 OF INTEGRATED GOODS AND SERVICE TAX ACT, 2017 WITH INTEREST UNDER SECTION 56 OF CGST/KGST ACT, 2017. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:10600 WP No. 4523 of 2025

ORAL ORDER

In this petition, the petitioner has sought for the following reliefs: “issue a writ or order in the nature of certiorari, mandamus directing the 4th respondent to consider the representation dated 10.07.2024 (Annexure-A) and sanction refund of IGST of Rs.49,27,808/- paid on the goods exported, in terms of Rule 96(1) of Central Goods and Service Tax Act, 2017 r/w Section 16 of Integrated Goods and Service Tax Act, 2017 with interest under Section 56 of CGST/KGST Act, 2017”

2.

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3.

It is the grievance of the petitioner that his representation dated 10.07.2024 at Annexure-A submitted to the respondents has not been considered so far by them nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. NC: 2025:KHC:10600 WP No. 4523 of 2025

4.

Per contra, learned counsel for the respondents submits that if reasonable time is given, they would consider and pass necessary order on the said representation.

5.

In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider its representation dated 10.07.2024 at Annexure-A and pass appropriate order/take appropriate decision in accordance with law, within a period of two months from the date of receipt of a copy of this order.

6.

With the aforesaid directions, the petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE

MR List No.: 1 Sl No.: 20

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.