Vodafone Idea Limited Vs Union of India & Ors
Date: October 8, 2023
Subject Matter
Telecommunication services provided to inbound subscribers of Foreign Telecom Operators (FTOs) qualify as export
Summary
The case involves a petitioner filing a petition against the rejection of their claims for refund of Integrated Goods and Service Tax (IGST) in relation to telecommunication services provided to inbound subscribers of Foreign Telecom Operators (FTOs)…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning a common order dated 31.08.2022 passed by the Appellate Authority ( respondent 2) dismissing the appeals (four in number) preferred by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act ’ ) against orders pass…