High Court of Karnataka10 June 2026

Nuvteq Solutions (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals-5)

For assesseeRemanded

WRIT PETITION NO. 16115 OF 2026 (T-RES)

The ruling in brief

Where assessee's export of services and refund eligibility were denied solely due to alleged non-furnishing of Letter of Undertaking without examining nature of transactions or actual furnishing of Letter of Undertaking as required under law, both adjudication and appellate orders were to be quashed and matter was to be remanded for fresh consideration regarding jurisdiction and refund entitlement based on Letter of Undertaking

Provisions considered

Section 73, read with section 54, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Rule 96A of Central Goods and Services Tax Rules, 2017/Karnataka Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Matrix Cellular (international) Services (P.) Ltd. v. Principal Commissioner, State Tax, Delhi

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Delhi High Court25 Sept 2026

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GSTAT Raipur24 Sept 2026

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Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Where manufacturer claimed refund of unutilised ITC due to inverted duty structure and was sanctioned amount exceeding entitlement under Section 54 read with Rule 89(5), such payment qualified as refund and, if in excess, constituted an 'erroneous refund' recoverable under Section 73, without exclusion based on ITC origin, as confirmed by subsequent rule and circular. GST: Where assessee received refund on inverted-duty structure via RFD-06 order and department did not appeal or seek revision, initiation of recovery proceedings for erroneous refund under Section 73 was permissible as Section 73 operates independently with its own notice and limitation, and non-invocation of appeal or revision mechanisms does not bar such recovery action. GST: Where appellant received erroneous refund of Rs. 90.35 lakhs on inverted-duty structure and paid back principal amount during recovery proceedings without paying interest, interest under Section 50 at 18 percent per annum for delayed period was legally leviable as interest is compensatory, and mere payment of principal did not conclude liability or proceedings under Section 73

Related rulings

Supreme Court21 Sept 2026

For revenue

Nuvteq Solutions (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals-5)

The ruling in brief

Provisions considered

Nuvteq Solutions (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals-5)

The ruling in brief

Provisions considered

Read the full analysis

Matrix Cellular (international) Services (P.) Ltd. v. Principal Commissioner, State Tax, Delhi

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis