Apollo India Services LLP Vs State of Maharashtra And Others (Bombay High Court)
The Bombay High Court disposed of three writ petitions involving common questions of law and facts concerning rejection of GST refund claims arising from export of services. The lead matter related to a limited liability partnership engaged in providing operational support, finance support, and risk support services to a separate legal entity located in the United States. The petitioner exported services on payment of GST and subsequently claimed refund under the provisions of the CGST Act, MGST Act, and IGST Act. For the period September 2022, the petitioner filed a refund application for approximately ₹3.42 crore and submitted supporting documents including export invoices, Foreign Inward Remittance Certificates (FIRC), service agreements, GST returns, declarations, undertakings, and records relating to input invoices. A provisional refund of 90% of the claimed amount was sanctioned and credited to the petitioner.
Subsequently, a show cause notice was issued seeking clarification regarding certain documents and fulfillment of conditions prescribed under Section 2(6) of the IGST Act. The petitioner sought additional time to furnish information. However, before granting such time, the adjudicating authority rejected the refund claim on the ground that the petitioner had not filed a reply and had not furnished the required documents. The petitioner challenged this decision before the appellate authority. During the appellate proceedings, multiple hearings were conducted and the petitioner submitted explanations and documents, including material intended to demonstrate that the petitioner and the overseas service recipient were distinct legal entities and not merely establishments of the same person.
