GST Update

 Desk of CA. Praveen Sharma – 869 Series (CAPS) 

KARNATAKA HIGH COURT IN THE CASE OF GINIMINDS SOLUTIONS

The petitioner challenged the adjudication order dated 31.10.2023 under Section 73(9) and the appellate order dated 24.01.2025 through writ petitions seeking their quashing.

The statutory appeal had been filed with a slight delay—beyond the 3-month limit but within the 1-month condonable period allowed under Section 107(4).

Due to this delay, the department initiated recovery of tax, interest, and penalty, prompting the petitioner to approach the High Court.

During the hearing, both sides agreed that the appeal may be decided expeditiously and that the amounts already recovered be treated as provisional.

It was also stated that an excess recovery of ?4,83,294 had been made, which the department agreed to refund.

The Court set aside the appellate order dated 24.01.2025 and directed the appellate authority to decide the appeal afresh within 2 months from 14.11.2025, after giving full opportunity of hearing.

The Court also directed refund of ?4,83,294 with applicable interest upon the petitioner’s appearance on 07.11.2025 and clarified that all recovered amounts will remain subject to the final appeal outcome.

LINK: CA. Praveen Sharma on Linkedin

Regards
CAPS