M K Agrotech Private Limited Vs Union of India (Karnataka High Court)
Date: October 30, 2025
Subject Matter
Refund Claim Rejection Set Aside; Input-Output Tax Rate Parity and Notification Prospectivity Clarified
Summary
The petition is allowed , and the impugned order rejecting the refund claim is set aside as the issues concerning the parity of input and output tax rates and the prospective application of Notification No. 9/2022 have been previously settled by High…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “i. Issue Writ of Certiorari or Writ in the nature of Certiorari or any other writ, order or direction quashing the impugned order No. Refunds/GST/SO/03/2023-24, issued by Respondent No.3, dated 27.04.2023 at Annexure-K, in so far as the petitioner is concerned. ii. Issue Writ of…