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INFOSYS LIMITED vs. THE DEPUTY COMMISSIONER OF SGST
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
CHILLAKUR SUMALATHA
Pet. Counsel
P. Suryanarayana
Res. Counsel
L. Venkateshwar Rao
K. Raji Reddy

Petitioner / Applicant

INFOSYS LIMITED
Respondent THE DEPUTY COMMISSIONER OF SGST
Court Telangana High Court
State

Telangana

Date Nov 5, 2021
Order No.

W.P.Nos.527 & 616 OF 2020

Citation

2021(11) TAXREPLY 4932
Original Order
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ORDER

Though W.P.No.616 of 2020 is not listed today, we have requisitioned the record of the said case, as the subject matter of the said writ petition is identical to that of W.P.No.527 of 2020 and this order will dispose of both W.P.Nos.527 and 616 of 2020. 2. Heard Mr. T.Sruyanarayana, learned counsel for the petitioner and Mr.L.Venkateshwar Rao, learned counsel representing Mr.K.Raji Reddy, learned Senior Standing Counsel for the Commercial Tax Department. 3. Issue relates to rejection of claim of refund of the petitioner. 4. Petitioner is engaged in the business of exporting software and information technology services. In connection with the export business of the petitioner, input tax paid on input services and capital goods gets accumulated as unutilized credit in the books of account of the petitioner. As a result, petitioner has been filing refund claims for refund of utilized input tax credit under Section 54(3) of the Telangana State Goods and Services Tax Act, 201....

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