Jacobs Solutions India Pvt Ltd Vs Union of India
Date: July 30, 2023
Subject Matter
Refund matter: Assistant Commissioner cannot go against the findings of the higher authority
Summary
The WP involves a case where a company, Jacobs Solutions India Pvt. Ltd., filed a refund application for availed input tax credit on services exported without payment of GST. The Revenue Department rejected the refund claim, but the Appellate Authori…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule made returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs: (a) this Hon’ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 22…