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XCHANGING TECHNOLOGY SERVICES INDIA PVT. LTD. vs. PRINCIPAL COMMISSIONER, GURUGRAM AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

TEJINDER SINGH DHINDSA
DEEPAK MANCHANDA
Pet. Counsel
Amrinder Singh
Res. Counsel
Rishabh Kapoor

Petitioner / Applicant

XCHANGING TECHNOLOGY SERVICES INDIA PVT. LTD.

Respondent PRINCIPAL COMMISSIONER, GURUGRAM AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Aug 18, 2022
Order No.

CWP-3329-2022(O&M)

Citation

2022(8) TAXREPLY 6235
Original Order
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ORDER

TEJINDER SINGH DHINDSA, J. (ORAL) Mr. Rishabh Kapoor, learned Senior Standing Counsel for the respondents has filed in Court today a written statement. The same is taken on record. Copy already stood furnished to counsel opposite. With the consent of counsel for the parties, the main writ petition is taken up for disposal today itself. Challenge in the instant petition is to the order dated 15.05.2020 (Annexure P-2) passed by the Adjudicating Authority/respondent No.2 herein rejecting the refund claim that had been set up by the petitioner. Further challenge is to the order dated 14.12.2021 (Annexure P-1) passed by the Appellate Authority affirming the order of the Adjudicating Authority. Having heard counsel for the parties and having perused the pleadings on record we are of the considered view that there would be no requirement of delving into the merits of the case as a clear case for remand back to the Adjudicating Authority has been made out. Reasons for ta....

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