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IHS GLOBAL PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

ARUN PALLI AND
SUDEEPTI SHARMA
Pet. Counsel
P.b. Harish
Tarang Goyal
Res. Counsel
Ajay Kalra
Isha Janjua

Petitioner / Applicant

IHS GLOBAL PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Mar 17, 2025
Order No.

CWP-6505-2025

Citation

2025(3) TAXREPLY 12724
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ORDER

ARUN PALLI, J. (Oral) 1. Learned counsel for the petitioner submits that petitioner (IHS Global Private Limited) exports IT/ITeS services to its associated enterprises located outside India. He submits that the petitioner had claimed refund of Input Tax Credit, amounting to Rs.94,71,285/-, for the financial year 2017-18, on account of export of services without payment of tax, under Section 54 of the Central Goods and Services Tax Act, vide application dated 27.06.2019 (P-1). It is submitted that vide impugned show cause notice dated 23.08.2021 (P-4), the Deputy Commissioner, Division-East-II, CGST, Gurugram, had required the petitioner to show cause, as to why, its claim for refund be not rejected, to which, it had submitted a response dated 07.09.2021 (P-5). He asserts that the limited grievance that the petitioner has is: even though, years have rolled by, but the matter has not made any tangible progress. Resultantly, its interest/rights are seriously impaired. So much so, i....

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