Case LawWrit Petition No. 17779 of 2025 (T - RES)
Gunnam Infra Projects Private Limited Vs Union of India
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- November 6, 2025
- Type:
- Writ Petition
- Members:
- M. NAGAPRASANNA
Subject
Payments made under duress: Deficiency Memos Quashed, Refund Ordered
Search, Seizure and Detention
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…
Judgement
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…