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44 EMB STUDIO PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
SHARMILA U. DESHMUKH
Pet. Counsel
Rutuja Pawar Deswal
Hetal Laghave
Res. Counsel
Jyoti Chavan

Petitioner / Applicant

44 EMB STUDIO PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 5, 2023
Order No.

WRIT PETITION NO. 2290 OF 2022

Citation

2023(4) TAXREPLY 7230
Original Order
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ORDER

P.C. :- Heard the learned Counsel for the parties. Taken up for disposal. 2. The Petitioner is aggrieved by the orders passed by the Sales Tax Officer dated 19 July 2021 and the Deputy Commissioner of Sales Tax (Appellate Authority) dated 29 October 2021 rejecting the application filed by the Petitioner on the ground of delay. 3. The Petitioner is a Private Limited Company engaged in exporting consultation services of embroidery designs. According to the Petitioner, the Petitioner for the supply of services exported under Section 2(6) of the Integrated Goods and Services Tax (IGST) Act, 2017 for September 2018 to October 2019 was entitled to a refund of Rs. 57,80,523/-. The Petitioner applied for a refund on 20 March 2021. The Petitioner had annexed a statement as required under Rule 89(2)(c) of the Central Goods and Services Tax (CGST) Rules, 2017 giving the particulars of the tax paid and the refund claimed. 4. The Respondent – Sales Tax Officer observed that....

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