Delhi High Court - Orders
M/S Ohmi Industries Asia Private ... vs Assistant Commissioner, Cgst on 2 May, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~24
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6838/2022
M/S OHMI INDUSTRIES ASIA PRIVATE LIMITED..... Petitioner
Through: Mr Sparsh Bhargava with Mr Dinesh
Prabhkaran, Advocates.
versus
ASSISTANT COMMISSIONER, CGST ..... Respondent
Through: Mr Anish Roy, Sr. Standing Counsel.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE POONAM A. BAMBA
ORDER
% 02.05.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. This writ petition is directed against the order dated 30.09.2021, passed by the Appellate Authority.
2. Counsel for the petitioner says that the Appellate Authority has simply cut, copied and pasted the order of the adjudicating authority.
3. The record shows that the petitioner had claimed a refund amounting to Rs. 14,14,604/-.
3.1. Concededly, this claim concerns services under two heads : (i) business support and (ii) market research.
4. Counsel for the petitioner says that the appeal was preferred only for services rendered by the petitioner in the form of market research. 4.1. We are told that the refund claimed in the appeal was, thus, restricted to Rs. 3,71,767/-.
4.2. It is the contention of the learned counsel for the petitioner that the petitioner fulfilled the criteria for export services vis-à-vis services rendered W.P.(C) 6838/2022 page 1 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:06.05.2022 00:20:48 qua market research, contrary to what has been held by the authority below. 4.3. It is, therefore, counsel for the petitioner‟s contention that the provisions of Section 2(6)(iii) of the Integrated Goods and Services Tax (IGST) Act, 2017 are fulfilled.
4.4. In other words, the petitioner claims it was not acting as an intermediary insofar as the recipient of service was concerned i.e., Ohmi Japan.
5. Issue notice.
5.1. Mr Anish Roy accepts notice on behalf of the respondent.
6. Counter-affidavit will be filed, within the next six weeks. 6.1. Rejoinder thereto, if any, will be filed before the next date of hearing.
7. List the matter on 08.09.2022.
RAJIV SHAKDHER, J
POONAM A. BAMBA, J
MAY 2, 2022 / tr
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W.P.(C) 6838/2022 page 2 of 2
Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2022
00:20:48