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NETGEAR TECHNOLOGIES INDIA PRIVATE LIMITED vs. JOINT COMMISSIONER CGST APPEALS I DELHI & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Priyanka Rathi
Ashwini Chandrasekaran
Shubhangi Gupta
Res. Counsel
Harpreet Singh
Suhani Mathur
Jatin Kumar Gaur

Petitioner / Applicant

NETGEAR TECHNOLOGIES INDIA PRIVATE LIMITED
Respondent JOINT COMMISSIONER CGST APPEALS I DELHI & OTHERS
Court Delhi High Court
State

Delhi

Date May 18, 2023
Order No.

W.P.(C) 10704/2022

Citation

2023(5) TAXREPLY 7388
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal (Appeal No.433/JC/Central Tax/App-I/Delhi/2019) dated 28.12.2021 ( hereafter ‘the impugned order’), passed by the Appellate Authority (Joint Commissioner, CGST Appeals-I, Delhi), whereby the petitioner’s appeal against an order dated 10.01.2020, passed by the Adjudicating Authority was rejected. 2. The petitioner claims that it is engaged in the business of exporting services to Netgear Pte. Ltd. without payment of Integrated Goods and Services Tax (IGST). The petitioner claims that since the supplies made are zero rated supplies, it is entitled to the refund of Input Tax Credit (ITC). In this context, on 04.08.2020, the petitioner filed an application (ARN AA070820005153S), seeking refund of an amount of Rs.64,50,259/- relatable to the period of April 2018 to March, 2019. 3. The Adjudicating Authority (respondent no.2) issued a show cause notice dated ....

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