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SHEKHAR B. SARAF
Vodafone Idea Ltd – Appellant
Versus
Union of India – Respondent
JUDGMENT
Shekhar B. Saraf, J.
These writ petitions are arising out of a common appellate order dated March 2, 2023, therefore, the same have been heard together and are being decided by this common order.
2. These are the writ petitions under Article 226 of the Constitution of India wherein the writ petitioners are aggrieved by order dated March 2, 2023 passed by respondent no.3 in appeal under Section 107(11) of the Central Goods and Services Tax Act, 2017.
3. I have heard the counsel appearing on behalf of the parties and perused the material on record.
4. Upon a perusal of the impugned order, it appears that the appellate authority has not properly appreciated the judgements of the Supreme Court for condoning the delay. Furthermore, having held that the matter was time barred, the appellate authority has proceeded to decide the matter on merits, which also unfortunately is without any basis in law as the appellate authority has not taken into consideration the judgement of the Bombay High Court in Vodafone Idea Limited v. Commissioner of CGST and Central Excise, Mumbai reported in 2022 SCC Online Bom 1485 and the judgment of Delhi High Court in Vodafone Idea Limited v. Union of I
The appellate authority must adhere to established legal principles regarding service recipients, emphasizing that the customer’s customer is not the service provider's customer.
The Supreme Court upheld that services provided outside India, when paid in convertible foreign exchange, do not attract service tax, confirming the validity of the CESTAT's decisions on tax liabilit....
Services provided by the petitioner constituted exports under prevailing tax rules, thus exempt from service tax, necessitating a refund of input tax credit.
The court ruled that GST does not apply to services executed outside India's territory, affirming that the taxpayer's activities in Maldives constituted a fixed establishment subject to local laws.
The Petitioner is considered an independent contractor not an agent, hence eligible for ITC refunds under GST provisions relating to zero-rated supplies.
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