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$~22

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

%

Date of Decision: 22^nd August, 2023

+

W.P.(C) 1255/2023

BOKS BUSINESS SERVICES PVT LTD ..... Petitioner

Through:

Ruchir Bhatia, Adv.

versus

COMMISSIONER OF CENTRAL GOODS AND SERVICES

TAX DELHI SOUTH AND ANR

..... Respondents

Through:

Ms. Anushree Narain, Standing

Counsel with Ms. Shivangi

Sinha, Adv. for all respondents.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE AMIT MAHAJAN

VIBHU BAKHRU, J.

1.

The petitioner has filed the present petition being aggrieved by

the denial of refund of unutilized input tax credit in respect of “zero

rated supplies”, in accordance with Section 16 of the Integrated Goods

and Services Tax Act, 2017 (hereafter ‘the IGST Act’).

2.

The petitioner is engaged in the business of providing book

keeping, payroll, and accounting services through the use of cloud

technology to its affiliated entity (TC Outsourcing Limited, previously

known as Boks Business Services Limited) incorporated in the United

Kingdom.

3.

The petitioner made an application for refund of unutilized

Digitally Signed

By:KAMALDEEP KAUR

Signing Date:28.08.2023

17:46:32

Signature