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CABLE AND WIRELESS GLOBAL INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER, CGST & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Fereshte Sethna
Ameya Pant
Res. Counsel
Sonu Bhatnagar
Nishtha Mittal

Petitioner / Applicant

CABLE AND WIRELESS GLOBAL INDIA PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER, CGST & OTHERS
Court Delhi High Court
State

Delhi

Date Sep 26, 2024
Order No.

W. P. (C) 14764/2022

Citation

2024(9) TAXREPLY 11157
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ORDER

JUDGMENT YASHWANT VARMA, J. (ORAL) 1. The writ petitioner is aggrieved by the refusal of the respondents to accord it refund of unutilized Input Tax Credit [ITC] amounting to INR 47,33,053/-. The prayer for refund has come to be negated in terms of an Order-in-Original dated 29 June 2021 and which has been affirmed by the Order-in-Appeal dated 07 June 2022 passed by the second respondent. 2. On facts which have remained undisputed, it would appear that the petitioner is a company incorporated in India and has its registered office in Karnataka and Branch Offices [BO] in Delhi and Maharashtra. It is stated to be engaged in providing Business Support Services to Vodafone Group Services Limited [VGSL] from its BO situate in Delhi. Admittedly, the petitioner holds registration certificates under the Central Goods and Services Tax Act, 2017 [CGST Act] for both its Delhi and Bangalore establishments. 3. The petitioner is stated to ha....

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