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CABLE AND WIRELESS GLOBAL INDIA PRIVATE LIMITED vs. JOINT COMMISSIONER OF CENTRAL TAX APPEALS II & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Fereshte D. Sethna
Mrunal Parekh
Ameya Pant
Res. Counsel
Shubham Tyagi

Petitioner / Applicant

CABLE AND WIRELESS GLOBAL INDIA PRIVATE LIMITED

Respondent JOINT COMMISSIONER OF CENTRAL TAX APPEALS II & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 19, 2025
Order No.

W. P. (C) 3432/2025

Citation

2025(3) TAXREPLY 12767

Original Order
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ORDER

ORDER CM APPL. 16128/2025 (Ex.) 1. Allowed, subject to all just exceptions. 2. The application shall stand disposed of. W.P.(C) 3432/2025 3. The petitioner has approached this Court aggrieved by the order dated 31 December 2024 in terms of which its prayer for refund of unutilized Input Tax Credit [“ITC”] amounting to INR 11,45,56,735/- for the Financial Year [“FY”] 2022-23 and first quarter of FY 2023- 24 has come to be rejected. 4. We note that while dealing with an identical question, we had in Cable and Wireless Global India Private Limited v. Assistant Commissioner, CGST & Ors. 2024:DHC:7599-DB and which was a judgment rendered inter partes held as under : - “8. However, and on going through the returns which have been filed in these proceedings, we find that the export of services by the petitioner is an aspect which is neither disputed nor doubted. The only objection which is raised and which constitutes ....

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