William E Connor Associates and Sourcing Pvt Ltd Vs Union of India
Date: May 3, 2023
Subject Matter
Any amount deposited voluntarily by the petitioner during search would not amount to collection of tax
Summary
The writ petition is filed by the petitioners who have been providing Export of Business Support Services to a company in Hong Kong. They claimed a refund of input GST on the export of services and had submitted refund claims. The refund was initiall…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 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…