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TRAFIGURA GLOBAL SERVICES PVT. LTD. vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA, JJ.
Pet. Counsel
Shashank Shekhar
Tushar Joshi
Res. Counsel
Jitendra B. Mishra
Ashutosh Mishra

Petitioner / Applicant

TRAFIGURA GLOBAL SERVICES PVT. LTD.

Respondent CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 12, 2023
Order No.

WRIT PETITION NO. 3711 OF 2022

Citation

2023(4) TAXREPLY 7261
Original Order
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ORDER

P.C. Heard the learned Counsel for the parties. Taken up for disposal. 2. The Petitioner has challenged the order passed by the Deputy Commissioner, Central Goods & Services Tax and Central Excise (CGST & CEx), Division-IV, Mumbai (East) dated 27 May 2022 rejecting the Refund Application Reference No. (ARN): AA2703180801267 filed by the Petitioner. 3. A perusal of the order would indicate that the order is passed primarily on the ground that refund claim is time barred. 4. The Petitioner is engaged in the business of rendering administrative and various support services to certain companies located abroad. According to the Petitioner, the Petitioner provided various back-office support services without payment of integrated tax under Letter of Undertaking as per Section 16 of the Integrated Goods and Service Tax Act, 2017 (IGST Act) and thereafter was entitled for refund for which Petitioner applied on 5 March 2019. The Petitioner received a notice under Form....

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