Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

WILLIAM E CONNOR ASSOCIATES vs. SOURCING PVT LTD & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
B.l.narsimhan
Amrinder Singh
Shreya Khunteta
Res. Counsel
Sourabh Goel
Tej Bahadur
Shivani Sahni

Petitioner / Applicant

WILLIAM E CONNOR ASSOCIATES

Respondent SOURCING PVT LTD & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date May 4, 2023
Order No.

CWP-733-2021 (O&M)

Citation

2023(5) TAXREPLY 7478
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER RITU BAHRI, J. (oral) 1. The present writ petition has been filed by the petitioners who have been providing Export of Business Support Services (HSN9985) to one William E Connor & Associates Limited, Hong Kong (for short-WECA HK) in relation to sourcing of products required by clients of WECA HK from India, in terms of the service agreement with WECA HK. 2. As per the petitioners, the activities undertaken by them amount to export of service in terms of Section 16 of the Integrated Goods and Service Tax Act, 2017 (for short the IGST Act) to which the provisions of CGST Act are also applicable. It had claimed refund of input GST as available on export of services by operation of the IGST Act read with CGST Act and had submitted two separate refund claims before the jurisdictional GST authorities seeking refund of accumulated input tax credit along with supporting documents including the service agreement between itself and WECA HK. 3. It was submitted that ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
22
Jun
S
M
T
W
T
F
S
25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

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