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1 - 4 of 4 (0.15 seconds)Genpact India Pvt. Ltd vs Union Of India And Others on 11 November, 2022
3. On 30.07.2021, when notice of motion was issued, reference
was made to CWP-6048-2021 titled as Genpact India (P) Ltd. vs. Union of
India and others, (2022) 1 Centax 226 (P&H), decided on 11.11.2022 in
which notice had already been issued and was pending for consideration. In
that writ petition, the petitioner had challenged order dated 15.02.2021
whereby refund claim of un-utilized Input Tax Credit (ITC) used in making
zero rated supplies of services under GST regime had been rejected. The
main ground of the petitioner in that writ petition was that refunds had been
granted to the petitioner consistently for all financial years starting from
2005-06 under the service tax regime and, therefore, on the principle of
consistency, refunds under the GST regime should also be granted.
Section 174 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Central Goods and Services Tax Act, 2017
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