Joint Commissioner of Commercial Taxes (Appeals-1) Vs Nam Estates Private Limited
Date: January 8, 2025
Subject Matter
GST collected should be refunded if the transaction does not materialize due to the breach of contract
Summary
In this case, the Revenue appealed against the decision of a learned Single Judge who had quashed earlier orders declining a refund to the Respondent-Assessee, M/S NAM ESTATES PRIVATE LIMITED. The background of the case involved a contract between th…
Revenue has preferred this Intra-Court Appeal under Section 4 of the Karnataka High Court Act, 1961 for laying a challenge to the learned Single Judge’s order dated 18.04.2024 whereby Respondent – Assessee’s W.P.No.9075/2024 (T-RES) having been favoured the Refund Decline Orders dated 06.09.2021 & its confirmation in Appeal order 30.09.2023 have been quashed. Further, Assessee’s Refund Applica…