Boks Business Services Pvt Ltd Vs Commissioner of Central Goods And Services Tax Delhi South And Anr
Date: August 21, 2023
Subject Matter
Provision of principal service of “Bookkeeping, Payroll, and accounts, through the use of cloud technology” doesn't make the petitioner an intermediary
Summary
The petitioner, a business providing bookkeeping, payroll, and accounting services through cloud technology, filed a petition seeking a refund of unutilized input tax credit for "zero-rated supplies" under Section 16 of the IGST Act. The pe…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition being aggrieved by the denial of refund of unutilized input tax credit in respect of “zero rated supplies”, in accordance with Section 16 of the Integrated Goods and Services Tax Act, 2017 (hereafter ‘ the IGST Act ’). 2. The petitioner is engaged in the business of providin…