Case Law Details
Vodafone Idea Limited Vs Union of India & Ors. (Delhi High Court)
Delhi High Court held that refund of Integrated Goods and Services Tax (IGST) in respect of telecommunication services rendered to inbound subscribers of Foreign Telecom Operators (FTOs) granted.
Facts- The petitioner has filed the present petition impugning a common order passed by the Appellate Authority dismissing the appeals preferred by the petitioner u/s. 107 of the Central Goods and Services Tax Act, 2017 against orders passed by the Adjudicating Authority.
The petitioner is, essentially, aggrieved by rejection of its claims for refund of Integrated Goods and Service Tax in respect of telecommunication services rendered by the petitioner pursuant to agreements with Foreign Telecom Operators (FTOs).
The Adjudicating Authorities as well as the Appellate Authority rejected the refund claims on, essentially, two grounds. First, that the services provided by the petitioner in respect of which refund of IGST was claimed did not qualify as export of services. And second, that the claims preferred were beyond the period of two years from the relevant dates and therefore, were barred by limitation.
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