ITD Cemindia JV Vs Joint Commissioner of Commercial Taxes (Appeals)
Date: November 24, 2025
Subject Matter
Refund Rejection for Inverted Duty Structure on Metro Works Contract Quashed
Summary
The petition is allowed . The High Court quashed the refund rejection orders for tax periods September 2019, December 2019, September 2020, and October 2020. The Court found that the petitioner's activity constituted a 'works contract' under Schedule…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the order passed by the Respondent No.1 in Form GST-APL-04 dated 14.08.2023 under section 107(11) of the Karnataka Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 20…