- 1 - NC: 2025:KHC:15637 WP No. 1271 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1271 OF 2025 (T-RES) BETWEEN: M/S SONOVISION AETOS TECHNICAL SERVICES PVT. LTD., PLOT NO. 180, | MAR SILVER LINE TECH. PARK, GROUND FLOOR, EPIP ZONE, 2ND PHASE, BENGALURU (BANGALORE) URBAN 560 066, INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, REPRESENTED BY ONE OF ITS DIRECTOR, SRI. TEDDY DUTHEL …PETITIONER (BY SRI. GOWRISHANKAR PRASAD H.R., ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI-110 001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION-7, 3RD FLOOR, TTMC, BMTC BUS STAND, OLD AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST EAST COMMISSIONERATE, TTMC, BMTC BUS STAND, OLD AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071 …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE FOR R2 TO R4 SRI. K.S. BHEEMAIAH, CGC FOR R1) Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15637 WP No. 1271 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDERS PASSED BY R-3 IN FORM GST-RFD-06 BOTH DTD. 07.11.2024 BEARING NOS. RFD-06/181/2024-25/ED AND RFD-06/183/2024-25/ED7 ENCLOSED AS ANNX-E AND F FOR THE REASONS STATED IN THE GROUNDS AND ETC., THIS W.P., COMING ON PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following relief: "WHEREFORE, the petitioner respectfully prays that this Hon'ble Court may be pleased to: A. To issue a WRIT OF CERTIORARI or any other appropriate writ to quash the impugned orders passed by respondent No.3 in Form GST-RFD-06 both dated 7.11.2024, bearing Nos.RFD- 06/181/2024-25/ED & RFD-06/183/2024-25/ED7, enclosed as ANNEXURES - 'E' AND 'F' for the reasons stated in the grounds; B. To issue a WRIT OF MANDAMUS or any other appropriate writ directing the respondent No.3 to accept the two refund applications in FORM GST- RFD-01, which have been filed on 29-08-2024 & 31-08-2024 vide Annexures-A3 and L, and thus grant refund of taxes in accordance with law along with the interest as applicable; C. To pass any such other writ, order or direction as this Hon'ble Court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity." - 3 - NC: 2025:KHC:15637 WP No. 1271 of 2025 2. Heard learned counsel for the petitioner Sri.Gowri Shankar Prasad H.R. 3. A perusal of the material on record will indicate that on 29.08.2024 and 31.08.2024, the petitioner filed two refund applications for the period October, 2022 to December, 2022 and January 2023 to March, 2023. In pursuance of the same, the 3rd respondent issued show cause notices dated 16.10.2024 and 17.10.2024 to the petitioner calling upon him to show cause as to why the said refund applications should not be rejected. The petitioner submitted replies dated 4.11.2024 to both the said show cause notices and after personal hearing, the 3rd respondent proceeded to pass the impugned order rejecting the refund claims of the petitioner vide order dated 7.11.2024, which is assailed in the present petition. 4. Learned counsel for the petitioner would reiterate the various contentions urged in the petition and submit that due to bonafide reasons, unavoidable circumstances and sufficient cause, several documents in support of the refund claims were not available and could not be submitted before - 4 - NC: 2025:KHC:15637 WP No. 1271 of 2025 the 3rd respondent who has proceeded to reject the refund applications. 5. It is submitted, as directed by this Court the petitioner has produced additional documents which are placed on record and if the impugned orders are set aside and matter is remitted back to the 3rd respondent for reconsideration afresh in accordance with law, the petitioner would produce additional pleadings, documents in support of his claim and the 3rd respondent may be directed to reconsider the same and pass appropriate orders afresh in accordance with law. 6. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 7. A perusal of the impugned orders will indicate that the 3rd respondent had rejected the refund claim by noticing that several documents have not been produced by the petitioner. However, in the light of the specific assertion on the part of the petitioner that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not produced the additional documents which are now produced in - 5 - NC: 2025:KHC:15637 WP No. 1271 of 2025 the present petition before this Court on 19.2.2025, I deem it just and appropriate to set aside the impugned orders at Annexures-E and F dated 07.11.2024 and remit the matter to the 3rd respondent for reconsideration afresh in accordance with law. 8. In the result, I pass the following ORDER i) The petition is hereby allowed. ii) The impugned orders at Annexures-E and F dated 07.11.2024 are hereby set aside. iii) Matter is remitted back to the 3rd respondent for reconsideration afresh in accordance with law. iv) Liberty is reserved in favour of the petitioner to produce additional documents, pleadings etc., which shall be considered by the 3rd respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. - 6 - NC: 2025:KHC:15637 WP No. 1271 of 2025 v) The petitioner undertakes to appear before the 3rd respondent on 19.05.2025 without awaiting further notice from the 3rd respondent. vi) The 3rd respondent shall dispose of the proceedings within a period of three months from 19.05. 2025. Sd/- (S.R.KRISHNA KUMAR) JUDGE AP List No.: 1 Sl No.: 7