Divyasree Tarbus Builders Private Limited Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)
Date: January 20, 2026
Subject Matter
GST Recovery Post-Appellate Order Refunded with Pre-Deposit Retention on Undertaking
Summary
The writ petition is allowed , directing the refund of amounts recovered from the petitioner. The Court found that despite the non-constitution of the Tribunal, the petitioner's undertaking to file an appeal, in conjunction with Circular No. 224/18/2…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Petitioner has sought for issuance of writ of mandamus to direct respondent no. 1 to sanction refund as sought by the petitioner as per the letter dated 13.11.2025 at Annexure-J. 2. It is submitted that the order of the appellate authority was sought to be challenged under Section 112 of the Central Goods and Services Tax Act, 2017 (for short…