Karnataka high court holds that “mere issuance of repeated deficiency memos without application of mind cannot defeat a legitimate GST refund claim” — Court quashes RFD-03 memos and directs fresh processing of refund applications
Posted inNews

Karnataka high court holds that “mere issuance of repeated deficiency memos without application of mind cannot defeat a legitimate GST refund claim” — Court quashes RFD-03 memos and directs fresh processing of refund applications

Court’s decision The Karnataka High Court delivered a detailed ruling holding that the repeated issuance of RFD-03 deficiency memos to the Petitioner was arbitrary and legally unsustainable. The Court found…
November 9, 2025
Karnataka High Court Rules in Favour of Canara Bank: “First in Time, First in Right — Secured Creditor’s Charge Prevails Over GST Dues” Establishes that secured creditors’ rights under SARFAESI Act, 2002 override subsequent tax attachments under GST.
Posted inNews

Karnataka High Court Rules in Favour of Canara Bank: “First in Time, First in Right — Secured Creditor’s Charge Prevails Over GST Dues” Establishes that secured creditors’ rights under SARFAESI Act, 2002 override subsequent tax attachments under GST.

Court’s Decision The Karnataka High Court (Dharwad Bench), in a detailed judgment delivered by Justice Suraj Govindaraj, upheld the supremacy of a secured creditor’s charge under the SARFAESI Act, 2002,…
October 19, 2025
quashed
Posted inNews

Bombay High Court Quashes Rejection of Transitional Credit Claim Under GST, Holding “Department Cannot Deny Legitimate Transitional Credit Merely Due to Manual Filing When Electronic Filing Was Impossible After GST Rollout” Protecting Substantive Rights

Court’s Decision The Bombay High Court allowed the writ petition, quashed the rejection order dated 27 February 2023, and directed the GST authorities to accept the petitioner’s manually filed revised…
July 8, 2025