Case LawW.P.(MD) No.15092 of 2022
Vuram Technology Solutions Private Ltd. Vs Additional Commissioner of GST (Appeals)
- Court:
- High Court
- Bench:
- Madras
- Date:
- April 10, 2024
- Type:
- Writ Petition
- Members:
- C.SARAVANAN
Subject
Refund on services exported by a taxpayer to its foreign subsidiary is allowed
Export Of ServicesIGST Refund
Summary
The case revolves around a petition filed against an order rejecting a refund claim under the GST Act. The dispute relates to the interpretation of Section 2(6) of the IGST Act, 2017, specifically regarding whether the supplier of service and the rec…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner has filed this writ petition against the impugned Order dated 20.08.2020 in Original No.4/2020-TRY (GST) in Appeal No.1/2020-TRY (GST) passed by the first respondent. 2. Operative portion of the impugned order reads as under:- “ From the above legal matrix, it is clear that provision of service constitutes export only if all…