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ERNST AND YOUNG LIMITED vs. ADDITIONAL COMMISSIONER & OTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Kamal Sawhney
Anishka Gupta
Res. Counsel
Zoheb Hossain
Vivek Gurnani

Petitioner / Applicant

ERNST AND YOUNG LIMITED
Respondent ADDITIONAL COMMISSIONER & OTHER
Court Delhi High Court
State

Delhi

Date Mar 23, 2023
Order No.

W.P.(C) 8600/2022

Citation

2023(3) TAXREPLY 7143
Original Order
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ORDER

JUDGMENT VIBHU BAKHRU, J 1. The petitioner is an Indian Branch Office of M/s Ernst & Young Limited and has filed the present petition impugning an order-in-appeal dated 15.03.2022 (Order-in-Appeal No.311-313/2021-22) (hereafter ‘the impugned order’) passed by the Additional Commissioner of CGST Appeal-II (hereafter ‘the Appellate Authority’), whereby respective appeals preferred by the petitioner against orders-in-original dated 25.01.2020, 09.12.2020 and 21.05.2021 (hereafter ‘the impugned orders-in-original’) passed by the Assistant Commissioner, CGST, Division Vasant Kunj (hereafter ‘the Adjudicating Authority’) were rejected. 2. The petitioner had appealed against the impugned orders-in-original passed by the Adjudicating Authority being aggrieved by the rejection of its refund applications for input tax credit (hereafter ‘ITC’) in respect of export of services for the period from December 2017 to March ....

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