Prime Perfumery Works Vs Asssitant Commissioner of Central Tax
Date: December 1, 2025
Subject Matter
Ex Post Facto Filing of LUT Permissible for Export Refunds; Rejection Based on Delay Set Aside
Summary
The High Court allowed the petition, setting aside the refund rejection order issued for the period 2022-23. The rejection was based on the petitioner's failure to furnish a Letter of Undertaking (LUT) or bond prior to export, a requirement which the…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs: “The Petitioner most respectfully prays that this Hon’ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the refund rejection order dated 31.01.2024, In Form GST RFD-06 (Annexure-Z5) Issued by the 1st Re…