- 1 - HC-KAR NC: 2025:KHC:20353 WP No. 13212 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13212 OF 2021 (T-RES) BETWEEN: M/S REGIONAL OILSEEDS GROWERS CO OPERATIVE REPRESENTED BY ITS MANAGING DIRECTOR SRI B C ANAND PLOT NO 74/A KIADB KELAGOTE INDUSTRIAL AREA CHITRADURGA - 577501 …PETITIONER (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK RASHTRAPATHI BHAWAN DEFENCE HEAD QUARTERS NEW DELHI - 110001 2. THE PRINCIPAL COMMISISONER OF CENTRAL TAX BANGALORE NORTH WEST COMMISSIONERATE BMTC BUS STAND COMPLEX SHIVAJI NAGAR BANGALORE - 560001 Digitally signed by VANAMALA N Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:20353 WP No. 13212 of 2021 3. THE DEPUTY COMMISSIONER OF CENTRAL TAX NORTH WEST DIVISION - 6 CHITRADURGA DIVISION 1ST FLOOR CR BUILDING, C BLOCK DEVARAJ URS LAYOUT DAVANGERE- 577006 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE DATED 26.05.2021 ISSUED BY THE R3 ANENXURE-A AND THE IMPUGNED REFUND SANCTION/REJECTION ORDER DATED 31.05.2021 ANNEXURE-B PASSED BY THE R3 BY REJECTING THE REFUND AND THEREBY; DIRECT THE R3 TO SANCTION REFUND AMOUNT OF RS.30,38,622/- TO THE PETITIONER AS CLAIMED BY THE PETITIONER VIDE REFUND CLAIM DATED 14.04.2021 ANNEXURE-E; DIRECT THE R3 TO PAY INTEREST IN TERMS OF SECTION 56 OF THE CGST ACT, 2017. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2025:KHC:20353 WP No. 13212 of 2021 ORAL ORDER The petitioner's request for refund under Section 54 of the Central Goods and Services Tax Act, 2017 [for short, 'the CGST Act'], is rejected in terms of Annexure - B, which is dated 31.05.2021. The petitioner contends that the rejection is by a single line order without any reasons. However, both Mr. Raghavendra B. Hanjer, the learned counsel for the petitioner, and Mr. Aravind V. Chavan, the learned counsel for the respondents, submit that: [a] the notification is issued under Section 168 of the CGST Act excluding the period between 01.03.2020 and 28.02.2022 for computation of the period of limitation to apply for refund both under Section 54 and Section 55 of the CGST Act, and - 4 - HC-KAR NC: 2025:KHC:20353 WP No. 13212 of 2021 [b] in the light of this notification, this Court may allow the petition in part setting aside the order [as per Annexure- B] and restoring the proceedings to the third respondent for due consideration. In the light of the afore, the following: ORDER a. The petition is allowed-in-part, and the third respondent's order dated 31.05.2021 [Annexure-B] is quashed but restoring the proceedings for due consideration in the light of the Notification dated 05.07.2022 in No.13/2022. b. The petitioner is called upon to file a certified copy of this order with the third respondent within two weeks from the date of receipt thereof calling upon the third respondent to decide on the merits - 5 - HC-KAR NC: 2025:KHC:20353 WP No. 13212 of 2021 of the application as aforesaid expeditiously. Sd/- (B M SHYAM PRASAD) JUDGE RB