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BIMAL JHUNJHUNWALA vs. THE ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Megha Agarwal
Ankit Kanodia
Jitesh Sah
Res. Counsel
Siddhartha Lahiri
Sarda Sha

Petitioner / Applicant

BIMAL JHUNJHUNWALA
Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 18, 2023
Order No.

MAT 1219 of 2023 with IA No. CAN 1 of 2023

Citation

2023(8) TAXREPLY 7790
Original Order
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ORDER

ORDER 1. This intra-Court appeal filed by the petitioner is directed against an order dated 22nd June, 2023 passed in WPA 12914 of 2023. By the impugned order the learned Single Bench had declined to grant any interim order and directed the respondents to file affidavit-in-opposition. Aggrieved by the same, the appellant has preferred this appeal. 2. With the consent of the learned advocates for the parties, this appeal is taken up along with the writ petition for hearing and disposal. 3. The appellant had challenged the order dated 19.08.2022 passed by the first respondent by which the application filed by the appellant for refund was rejected. The first respondent by the said order defined “Export of Services” as defined under Section 2(6) of IGST Act, 2017. From the application filed by the appellant we find that the importer had sent remittance through an agency (WISE US Inc.) located outside India, who has remitted INR to the appellant. The first respond....

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