Acrologic Business Solutions Private Limited Vs Assistant Commissioner of Central Taxes
- Court:
- High Court
- Bench:
- Madras
- Date:
- January 10, 2024
- Type:
- Writ Petition
- Members:
- SENTHILKUMAR RAMAMOORTHY
Subject
Period impacted by the COVID-19 pandemic to be excluded from the limitation period for filing a refund application
Summary
The case law pertains to a Business Process Outsourcing company challenging an appellate order that rejected their refund claim under Section 54 of the CGST Act. The petitioner exported services, filed a refund application, and was called upon to sho…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this writ petition, the petitioner challenges an appellate order dated 08.02.2022 rejecting the refund claim of the petitioner to the extent of Rs.7,34,732/-. 2. The petitioner is a Business Process Outsourcing company, which exports services under a letter of undertaking, without payment of IGST, and avails of refund of unutilised Input Tax…