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GENPACT INDIA PVT. LTD. vs. PRINCIPAL COMMISSIONER OF GST AND CX, GURUGRAM AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Tarun Sethi
Rohit Sud
Res. Counsel
Sharan Sethi

Petitioner / Applicant

GENPACT INDIA PVT. LTD.

Respondent PRINCIPAL COMMISSIONER OF GST AND CX, GURUGRAM AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Aug 9, 2023
Order No.

CWP-14151-2021 (O&M)

Citation

2023(8) TAXREPLY 7783
Original Order
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ORDER

RITU BAHRI, J. 1. CM-6621-CWP-2022 Application is allowed and rejoinder to reply filed by the respondents is taken on record. 2. CWP-14151-2021 The petitioner is seeking writ of certiorari for quashing and setting aside Demand cum Show cause Notice No. 47/GST/GGM/2020-21 dated 30.03.2021 (‘impugned notice”) (Annexure P-29) issued by Principal Commissioner of GST & CX, Gurugram-respondent No. 1 under Sections 73 of the Finance Act, 1994 (“Act, 1994”) read with Section 174 of Central Goods & Services Tax Act, 2017 (“CGST Act”) requiring the petitioner to explain why the extended period of limitation in terms of proviso to Section 73(1) of the Finance Act, 1994 should not be invoked for recovery of refund of Rs. 2,64,92,41,846/- granted to the petitioner. The impugned notice further requires the petitioner to explain why service tax of Rs. 16,73,74,91,090/- should not be demanded and recovered from the petitioner. 3. On 30....

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