Delhi High Court - Orders
Ernst And Young Limited vs Additional Commissioner, Cgst Appeals ... on 30 May, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~20
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8600/2022
ERNST AND YOUNG LIMITED ..... Petitioner
Through: Mr Kamal Sawhney, Mr Krishna Rao,
Ms Anishka Gupta, Mr Vinayak
Mathur, Mr Ankit Sachdeva and Mr
Kamal Kumar Arya, Advs.
versus
ADDITIONAL COMMISSIONER, CGST APPEALS -II, DELHI
AND ANR. ..... Respondents
Through: Mr Harpreet Singh, Sr SC with Ms
Suhani Mathur and Mr Jatin Kumar
Gaur, Advs.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 30.05.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. It is the petitioner's case that they have been exporting legal services.
2. The petitioner evidently has been denied the refund of Input Tax Credit on the ground that it has been categorized as an "intermediary". 2.1. Mr Kamal Sawhney, who appears for the petitioner, has submitted that in the past, this issue was raised by the department, which did not resonate either with the Adjudicating Authority or the Appellate Authority. 2.2. In this context, our attention has been drawn to the order dated 31.07.2019 concerning the period spanning between April 2013 and June 2017 and the order of the Appellate Authority dated 02.03.2020.
W.P.(C) 8600/2022 1/2 Signature Not Verified Signed By:VIPIN KUMAR RAI Signing Date:07.06.2022 15:45:593. To be noted, the period in issue in the instant matter spans between December 2017 and March 2020.
4. Issue notice.
4.1. Mr Harpreet Singh accepts notice on behalf of the respondents/revenue.
5. Counter-affidavit will be filed within five weeks from today. 5.1. Rejoinder thereto, if any, will be filed before the next date of hearing.
6. List the matter on 14.09.2022.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J MAY 30, 2022 rb Click here to check corrigendum, if any W.P.(C) 8600/2022 2/2 Signature Not Verified Signed By:VIPIN KUMAR RAI Signing Date:07.06.2022 15:45:59