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SBI CARDS & PAYMENT SERVICES LIMITED vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY TEWARI
ALKA SARIN
Pet. Counsel
Arvind Datar
Tushar Jarwal
Amit Jit Singh Narang
Res. Counsel
Sunish Bindlish
Gagandeep Singh Malhotra

Petitioner / Applicant

SBI CARDS & PAYMENT SERVICES LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Oct 8, 2021
Order No.

CWP-8108-2021 (O&M)

Citation

2021(10) TAXREPLY 4805
Original Order
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ORDER

1. By this petition the petitioner has challenged the order dated 19.02.2021 (Annexure P-1) issued by Additional Commissioner (Appeals) whereby the prayer for refund of CGST & SGST amounting to ₹ 108 crores approximately wrongly paid on 5.4.2019 (for the disputed period i.e. from April 2018 to December 2018) in excess of the tax due under Section 77 of the Central Goods and Services Tax Act, 2017 (For short 'the CGST Act') has been declined. 2. Brief facts of the case are that the petitioner is a joint venture with State Bank of India (hereinafter referred to as 'SBI') wherein SBI holds 69.39% shares. SBI is a nationalized Bank and one of the largest Public Sector undertakings in India. The petitioner is engaged in the business of issuing credit cards to its customers (cardholder) and is duly registered with the Reserve Bank of India under Section 451 A of the Reserve Bank of India, Act 1934 as a non-deposit taking and non-banking financial company. 3. ....

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