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NAMMO INDIA PVT. LTD. vs. COMMISSIONER OF CENTRAL GOOD AND SERVICES TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Ruchir Bhatia
Res. Counsel
Aditya Singla
Adhishwar Suri

Petitioner / Applicant

NAMMO INDIA PVT. LTD.
Respondent COMMISSIONER OF CENTRAL GOOD AND SERVICES TAX & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 29, 2023
Order No.

W.P.(C) 13167/2022

Citation

2023(3) TAXREPLY 7223
Original Order
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ORDER

O R D E R 1. The petitioner has filed the present petition impugning an order dated 05.12.2020 (Order-in-Original), rejecting the petitioner’s application for refund as well as an order dated 28.12.2021 (Order-in- Appeal No.434) whereby the petitioner’s appeal against the order dated 05.12.2020 was rejected. 2. The petitioner had applied for the refund of integrated tax paid in respect of certain services which the petitioner claims had been provided to entities abroad. According to the petitioner, the same would qualify as export of services and are zero rated supplies. 3. The proper officer (Assistant Commissioner) found that there were certain discrepancies with regard to the invoices, returns filed and the FIRC and accordingly issued a show cause notice dated 05.11.2020, calling upon the petitioner to show cause as to why its claim for refund should not be rejected. 4. The petitioner responded to the said show cause notice clarifying the observations ....

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