Assistant Commissioner of Central Taxes Vs Merck Life Science Private Limited (Karnataka High Court)
Date: March 16, 2026
Court: High Court
Bench: Karnataka
Type: Writ Petition
Subject Matter
Writ Jurisdiction Available to Condon Delay in Belated GST Refund Claims
Summary
The High Court allowed-in-part the Revenue's appeals, setting aside the Single Judge's order to the extent it held Section 54 of the CGST Act to be directory. The Court held that the two-year limitation period prescribed under Section 54 is mandatory…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Heard Sri Aravind V. Chavan, learned Senior Standing Counsel for the appellants-Revenue and Sri Bharath B. Raichandani, learned counsel for the respondent-Assessee. 2. The Revenue has preferred these intra-Court appeals under Section 4 of the Karnataka High Court Act, 1961, impugning the order dated 07.11.2025 passed by the learned Single Jud…