Genpact India Pvt. Ltd. Vs Principal Commissioner, Central Tax, Gurugram
Date: August 9, 2023
Subject Matter
Refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST is allowed.
Summary
The petitioner is seeking to quash and set aside a demand cum show cause notice issued by the Principal Commissioner of GST & CX. The notice requires the petitioner to explain why the extended period of limitation should not be invoked for the re…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. CM-6621-CWP-2022 Application is allowed and rejoinder to reply filed by the respondents is taken on record. 2. CWP-14151-2021 The petitioner is seeking writ of certiorari for quashing and setting aside Demand cum Show cause Notice No. 47/GST/GGM/2020-21 dated 30.03.2021 (‘impugned notice”) (Annexure P-29) issued by Pri…