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BOKS BUSINESS SERVICES PVT. LTD. vs. COMMISSIONER OF CENTRAL GOODS AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Ruchir Bhatia
Res. Counsel
Anushree Narain
Shivangi Sinha

Petitioner / Applicant

BOKS BUSINESS SERVICES PVT. LTD.
Respondent COMMISSIONER OF CENTRAL GOODS AND ANOTHER
Court Delhi High Court
State

Delhi

Date Aug 22, 2023
Order No.

W.P.(C) 1255/2023

Citation

2023(8) TAXREPLY 7844
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition being aggrieved by the denial of refund of unutilized input tax credit in respect of “zero rated supplies”, in accordance with Section 16 of the Integrated Goods and Services Tax Act, 2017 (hereafter ‘the IGST Act’). 2. The petitioner is engaged in the business of providing book keeping, payroll, and accounting services through the use of cloud technology to its affiliated entity (TC Outsourcing Limited, previously known as Boks Business Services Limited) incorporated in the United Kingdom. 3. The petitioner made an application for refund of unutilized input tax credit in respect of the export of services for the tax periods, April 2018 to March 2019 and April 2019 to December 2019, in the requisite form (Form RFD 01). 4. The petitioner received a show cause notice dated 24.06.2020 proposing to reject the petitioner’s claim for the refund on the ground that the services re....

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