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VODAFONE IDEA LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vanita Bhargava
Shantanu Chaturvedi
Res. Counsel
Akshay Amritanshu
Ashutosh Jain
Samyak Jain

Petitioner / Applicant

VODAFONE IDEA LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Oct 9, 2023
Order No.

W.P.(C) No.2472/2023, CM Nos.9473/2023, 9474/2023 & 51283/2023

Citation

2023(10) TAXREPLY 8133
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning a common order dated 31.08.2022 passed by the Appellate Authority (respondent no. 2) dismissing the appeals (four in number) preferred by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter ‘CGST Act’) against orders passed by the Adjudicating Authority. 2. The petitioner is, essentially, aggrieved by rejection of its claims for refund of Integrated Goods and Service Tax (hereafter ‘IGST’) in respect of telecommunication services rendered by the petitioner pursuant to agreements with Foreign Telecom Operators (FTOs). 3. The Adjudicating Authorities as well as the Appellate Authority rejected the refund claims on, essentially, two grounds. First, that the services provided by the petitioner in respect of which refund of IGST was claimed did not as qualify export of services. And second, that the claims preferred were beyond the p....

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).