Ohmi Industries Asia Private Limited Vs Assistant Commissioner, Central Tax
Date: March 28, 2023
Subject Matter
Petitioner cannot be held to be an intermediary i.r.o Market Research Services. IGST refund allowed.
Summary
The petitioner has filed a petition challenging an order rejecting their appeal for refund of integrated tax on their zero-rated supply. The petitioner is a company that provides services to an affiliated entity in Japan. They had filed an applicatio…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 30.09.2021 (Order-in-Appeal No. 342/JC/Central Tax/Appl-I/Delhi/2020) rejecting the petitioner’s appeal against an order dated 26.11.2019 (Order-in-Original No.151/DIV-NP/GST/REFUND/2019-20). Although the petitioner has statutory right of an appeal to the Appellate Tr…