Samsung India Electronics Private Limited Vs State of U.P
Date: February 11, 2024
Subject Matter
Refund cannot be rejected based on grounds not stated in the show cause notice
Summary
The case law involves a company engaged in the export of IT services filing refund claims for unutilised ITC of CGST, SGST, and IGST paid on various inputs and input services. The department partially allowed the refund but rejected a portion of the…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. M/s Samsung India Electronics Private Limited (hereinafter referred to as the “Petitioner”) has preferred the instant writ petitions under Article 226 of the Constitution of India challenging the order of the Additional Commissioner, Grade – 2 (Appeal) – I, Commercial Tax, NOIDA. The facts and submissions made in th…