NAMMO INDIA PVTLTD. v. COMMISSIONER OF CENTRAL GOOD AND SERVICES TAX DELHI EAST AND ANR.W.P.(C) 13167/2022 dated 29.03.2
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
NAMMO INDIA PVTLTD.
v.
COMMISSIONER OF CENTRAL GOOD AND SERVICES TAX DELHI EAST AND ANR.W.P.(C) 13167/2022 dated 29.03.2
023Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Matter remanded back
Refund application – The petitioner files claim for its refund of IGST with respect to its export of services – A SCN was issued by the department dated 05.11.2020, with regards to certain discrepancies with regard to the invoices, returns filed and the FIRC – Thereafter replies of petitioner with respect to queries were settled except remittance details in respect of a single invoice (Invoice No.IND032018), proper officer did not accept the explanation in respect of the said invoice and thus, reject the petitioner’s entire claim for refund on the ground that the services rendered by the petitioner fell within the definition of services by an “intermediary” by order dated 05.12.2020 and therefore could not be considered as export of services – The Petitioner filed an appeal but same was rejected by order dated 28.12.2021 – Held that: Opined that, it is vital to understand in due course that question as to the precise nature of services is vital for determining whether the services are in the nature of services rendered by an “intermediary” – Directed that, it is must to provide full opportunity to the petitioner to explain the nature of services before the concerned officer – Disposed of the writ petition by setting aside the impugned orders dated 05.12.2020 and 28.12.2021 – The matter is restored before the proper officer (Assistant Commissioner, GST) to consider the petitioner’s case for refund afresh and to take an informed decision.
Represented By:
Counsel for the Petitioner: Ruchir Bhatia, Adv.
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