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KNOWLEDGE CAPITAL SERVICES PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA, JJ.
Pet. Counsel
Bharat Raichandani
Rishabh Jain
Res. Counsel
Himanshu Takke

Petitioner / Applicant

KNOWLEDGE CAPITAL SERVICES PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Mar 29, 2023
Order No.

WRIT PETITION NO. 61 OF 2023

Citation

2023(3) TAXREPLY 7260
Original Order
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ORDER

JUDGMENT (PER : NITIN JAMDAR, J.) By this petition, the Petitioner has challenged the refund rejection order dated 25 July 2022 issued by Respondent No. 3 Assistant Commissioner of State Tax. 2. The Petitioner is engaged in the business of providing information technology-enabled services and is granted a valid registration certificate. The Petitioner had exported its services under a Letter of Undertaking without payment of integrated tax in terms of section 16 (3) of the Integrated Goods and Services Tax (IGST) Act, 2017, which also permits to claim of refund of the unutilised input tax credit on supply of goods or services or both without payment of integrated tax. Accordingly, the Petitioner claimed a refund of accumulated Input Tax Credit (ITC) on account of the export of services amounting to Rs. 9,63,033/- from April 2020 to March 2021 in terms of section 16 of the IGST Act of 2017 read with section 54 (3) of the Central Goods and Services Tax (CGST) Act, 2017. The re....

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