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NATIONAL INTERNET EXCHANGE OF INDIA vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Charanya Lakshmi Kumaran
Karan Sachdev
Kunal Kapoor
Res. Counsel
R. Ramachandran
Rajeev Aggarwal
Rishikesh Kumar

Petitioner / Applicant

NATIONAL INTERNET EXCHANGE OF INDIA

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Aug 9, 2023
Order No.

W.P.(C) 871/2022 and CM NO. 2492/2022

Citation

2023(8) TAXREPLY 7784
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The National Internet Exchange of India (hereafter ‘the petitioner’) has filed the present writ petition impugning an order dated 13.04.2021 (hereafter ‘the impugned order’), passed by respondent no. 3 (Assistant Commissioner, Department of Trade and Taxes) whereby the petitioner’s claim for refund of Integrated Goods and Services Tax (hereafter ‘IGST’) in respect of zero-rated supplies, was rejected on the ground that the petitioner’s application was filed beyond the period stipulated under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’). The petitioner assails rejection of its claim on the ground that its first application seeking refund was filed within the prescribed period. Its subsequent applications were filed online to clarify the deficiencies and queries raised by the concerned officer; therefore, it cannot be considered as a fresh application for the....

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