Delhi High Court - Orders
M/S Mcdonalds India Pvt. Ltd vs Additional Commissioner, Cgst Appeals ... on 2 August, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~34
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 11430/2022
M/S MCDONALDS INDIA PVT. LTD. ......Petitioner
Through: Mr Tarun Gulati, Sr Adv. with Ms A.
Chandrasekaran, Mr Kumar S., Ms
Priyanka, Advs.
versus
ADDITIONAL COMMISSIONER, CGST APPEALS - II,
DELHI & ANR. ......Respondents
Through: Mr Akshay Amritanshu, Adv.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 02.08.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.33722/2022
1. Allowed, subject to the petitioner filing legible copies of annexures, at least three days before the next date of hearing. W.P.(C) 11430/2022
2. This writ petition is directed against the Order-in-Appeal dated 14.02.2022.
3. The counsel for the petitioner says that its refund application has been rejected, as it has been categorized as an intermediary. 3.1. It is the petitioner‟s stand that it exports services and therefore it is entitled to refund of tax paid on input services.
4. One of the principal grounds taken in the writ petition is that the show- cause notice made no such suggestion i.e., that the petitioner was providing intermediary services.
4.1 A perusal of the show-cause notice, which is dated 14.08.2020, does not Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:15.08.2022 23:08:39 reveal that an allegation was made qua the petitioner that it was rendering intermediary services. [See Annexure P6, pdf page 111.]
5. Issue notice.
5.1 Mr Akshay Amritanshu accepts notice on behalf of the respondents/revenue.
6. Counter-affidavit will be filed within the next six weeks. 6.1. Rejoinder thereto, if any, be filed before the next date of hearing.
7. List the matter on 09.12.2022.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J AUGUST 2, 2022/pmc Click here to check corrigendum, if any Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:15.08.2022 23:08:39