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Punjab & Haryana High Court Allows GST Refund to Cvent India for Export of Services
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Punjab & Haryana High Court Allows GST Refund to Cvent India for Export of Services

Team Gstindiaguide -
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Refund rejection set aside as procedural irregularities by Customs officers in signing shipping bills were held insufficient to deny ITC refund in absence of any dispute on actual export.
Case Laws

Refund rejection set aside as procedural irregularities by Customs officers in signing shipping bills were held insufficient to deny ITC refund in absence of any dispute on actual export.

Kirti Gupta -
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Refund denial set aside as Rule 89(4) was incorrectly invoked despite the exporter having paid IGST on zero-rated supplies
Case Laws

Refund denial set aside as Rule 89(4) was incorrectly invoked despite the exporter having paid IGST on zero-rated supplies

Kirti Gupta -
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Refund rejection quashed and matter remanded as classification of services as “intermediary” was held unsustainable for lack of analysis and for going beyond the Show Cause Notice
Case Laws

Refund rejection quashed and matter remanded as classification of services as “intermediary” was held unsustainable for lack of analysis and for going beyond the Show Cause Notice

Kirti Gupta -
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Refund rejection quashed as the High Court held that denial of ITC on CAM and catering charges without issuing a Rule 92(3) notice violated mandatory procedural safeguards and lacked statutory reasoning.
Case Laws

Refund rejection quashed as the High Court held that denial of ITC on CAM and catering charges without issuing a Rule 92(3) notice violated mandatory procedural safeguards and lacked statutory reasoning.

Kirti Gupta -
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Refund rejection quashed as deficiency memos could not nullify a validly-filed refund application made within limitation
Case Laws

Refund rejection quashed as deficiency memos could not nullify a validly-filed refund application made within limitation

Kirti Gupta -
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Refund allowed as the Delhi High Court held that bookkeeping and payroll support services constituted principal services and not “intermediary services”, thereby qualifying as export of services.
Case Laws

Refund allowed as the Delhi High Court held that bookkeeping and payroll support services constituted principal services and not “intermediary services”, thereby qualifying as export of services.

Kirti Gupta -
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Refund rejection set aside as the Court held that the “intermediary” classification required a fresh factual analysis in light of Ernst & Young and McDonalds rulings, and therefore remanded the matter for reconsideration.
Case Laws

Refund rejection set aside as the Court held that the “intermediary” classification required a fresh factual analysis in light of Ernst & Young and McDonalds rulings, and therefore remanded the matter for reconsideration.

Kirti Gupta -
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IGST refund directed as identical duty-drawback rates in Columns A and B demonstrated that only customs-component drawback was availed, thereby eliminating the basis for denying refund
Case Laws

IGST refund directed as identical duty-drawback rates in Columns A and B demonstrated that only customs-component drawback was availed, thereby eliminating the basis for denying refund

Kirti Gupta -
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Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier paid tax by mistake
Case Laws

Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier paid tax by mistake

Kirti Gupta -
0
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