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RITU BAHRI, MANISHA BATRA
William E Connor Associates and Sourcing Pvt Ltd – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. export of services and gst refund claims (Para 1 , 2 , 3) |
| 2. challenge against illegal search and rights to refund (Para 4 , 5) |
| 3. limited prayer for refund after legal process (Para 6 , 9) |
| 4. jurisdictional basis for refund and tax legality (Para 7 , 10) |
| 5. direction for refund with interest (Para 8 , 11) |
| 6. disposal of pending applications (Para 12) |
JUDGMENT
Ms. Ritu Bahri, J. (Oral)
The present writ petition has been filed by the petitioners who have been providing Export of Business Support Services (HSN9985) to one William E Connor & Associates Limited, Hong Kong (for short-WECA HK) in relation to sourcing of products required by clients of WECA HK from India, in terms of the service agreement with WECA HK.
2. As per the petitioners, the activities undertaken by them amount to export of service in terms of Section 16 of the Integrated Goods and Service Tax Act, 2017 (for short the IGST Act) to which the provisions of CGST Act are also applicable. It had claimed refund of input GST as available on export of services by operation of the IGST Act read with CGST Act and had submitted two separate refund claims before the jurisdictional GST authorities seeking refund o
The court emphasized that in case of voluminous transactions of export of services to customers located outside India, transaction-wise FIRC is not feasible and a consolidated FIRC issued by the Bank....
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
The court affirmed that exporters under GST are entitled to refunds of unutilized input tax credit for zero-rated supplies as per relevant sections of the Integrated Goods and Services Tax Act and th....
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