TTEC India Customer Solutions Private Limited Vs DC, Sales Tax
Date: December 24, 2021
Subject Matter
Rejection of refund of amount higher than what is covered in the SCN is not legally tenable
Summary
It is quite obvious and barely there arises any need for the Court to elaborate that once a show cause notice for the refund claim of Rs.36,85,893/- is issued at the best, the rejection that can be made is for the amount for which the show cause noti…
1. The petitioner is engaged in providing customer solution service and majority of the persons to whom it serves are located outside India. It is engaged in export of services as per the GST legislation. The petitioner opted for the option under Sub­section 3(a) of Section 16 of the Integrated Goods and Service Tax Act, 2017 (‘the IGST Act’). The petitioner exports its services un…