Chegg India Pvt Limited Vs Commissioner of Central Tax, Delhi East
Date: July 18, 2023
Subject Matter
Before rejecting a refund, authorities must issue notice under Rule 92(3) setting out the reasons for rejection of the refund
Summary
The petitioner, a business engaged in software development and other IT services, exports education services to recipients in seventy countries without payment of GST. The petitioner claims that these services are Zero Rated Supplies as per Section 1…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, impugning an Order-in-Appeal dated 21.09.2021 (hereafter ‘ impugned order ’), inter alia, praying as under: “a) Issue a writ of certiorari or any other appropriate writ or order or direction in the nature thereof, quashing the Order-in-Appeal No. 219-229/JC/CentralTax/App1-…