In Writ Petition No. 102277 of 2023 -KAR HC- Karnataka High Court restores M/s. Hutti Gold Mines Company Ltd.’s application for refund of ITC
Justice S. Vishwajith Shetty [15-06-2023]

Read Order: M/s. Hutti Gold Mines Company Ltd V. The Union of India and Ors.

Chahat Varma

New Delhi, July 7, 2023: The Dharwad bench of the Karnataka High Court has granted relief to M/s. Hutti Gold Mines Company Ltd. by restoring their application for a refund of input tax credit. The court has directed the Assistant Commissioner of Central Tax and Excise to reconsider the application and make a fresh decision in accordance with the law.

The petitioner in this case had sought a refund of input tax credit, but their claim was rejected by the Assistant Commissioner of Central Tax and Excise, on the grounds of limitation. Dissatisfied with this decision, the petitioner further appealed to the Joint Commissioner of Central GST and Excise (Appeals), who also dismissed their claim.

The bench of Justice S. Vishwajith Shetty observed that the question raised by the petitioner had already been addressed in M/s Mangalore Refinery and Petrochemicals Ltd v. Union of India [LQ/KarHC/2023/1611]. Therefore, the current writ petition was also required to be disposed of in accordance with the orders passed by the Co-ordinate Bench.

Consequently, the petitioner's application for refund was restored, and they were directed to appear before the Assistant Commissioner of Central Tax and Central Excise on 06.07.2023 without any further notice.