Gunnam Infra Projects Private Limited Vs Union of India
Date: November 6, 2025
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): M. NAGAPRASANNA
Subject Matter
Payments made under duress: Deficiency Memos Quashed, Refund Ordered
Summary
The petitioner, M/s. Gunnam Infra Projects Private Limited, challenged two deficiency memos (RFD-03) dated May 20 and 21, 2025, which rejected their applications (RFD-01) seeking a refund of ₹3,11,59,298/-. This amount was deposited by the petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner – assessee is at the doors of this Court calling in question certain deficiency memos issued by the 6 th respondent – Deputy Commissioner of Central Tax on two different dates i.e., on 20-05-2025 and 21-05-2025, rejecting the petitioner’s application for refund of the amount in DRC-03 forms. 2. Facts in brief, germane, are as f…