GHS Traders Vs Union of India (Karnataka High Court)
Date: November 13, 2025
Subject Matter
Deficiency Notes Quashed; Fresh Refund Application to be Treated as Filed on Original Date for Limitation
Summary
The High Court allowed the petition, quashing the deficiency notes issued against the petitioner's refund applications. The Court directed that a fresh refund application, to be filed by the petitioner, must be treated as having been filed on the ori…
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 such other Writ, Order or direction in the nature of a Writ of Certiorari, quashing the impugned 4 (Four) deficiency notes in FORM GST RFD-03 bearing Reference No:AA2910240182699 dated 23.10.2024 (ARN)AA291024079887M dated 13.11.2024 (ARN)A…