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ATLAN TECHNOLOGIES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER, COMMISSIONERATE-SOUTH DELHI
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Charanya Lakshmi Kumaran
Yogendra Aldak
Kunal Kapoor
Res. Counsel
R. Ramachandran

Petitioner / Applicant

ATLAN TECHNOLOGIES PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER, COMMISSIONERATE-SOUTH DELHI
Court Delhi High Court
State

Delhi

Date Sep 30, 2024
Order No.

W. P. (C) 7530/2024 & CM APPL. 57554/2024 (Amendment of writ petition)

Citation

2024(9) TAXREPLY 11348

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ORDER

ORDER PER 1. The writ petitioner impugns the Order-in-Appeal dated 22 June 2023 and seeks the framing of a consequential direction for the respondents granting refund in respect of an amount of INR 46,05,196/-. Pursuant to the liberty granted by us on the last occasion, the petitioner has additionally assailed the Orders-in-Original dated 19 December 2022 as well as 13 March 2023. 2. For the purposes of disposal of the present writ petition, it would be apposite to take note of the following essential facts. 3. The petitioner is stated to be a private limited company which is engaged in the business of providing Software Development and Support Services as well as Engineering Support Services (ITS). It is stated to have entered into a Service Level Agreement with its parent and holding company M/s Atlan Pte. Ltd. [Atlan Singapore] located in Singapore for rendering ITS. The petitioner avers that the service provided to Atlan Singapore would amount to an ‘....

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