Case Law Details
Samsung India Electronics Private Limited Vs State of U.P. And Others (Allahabad High Court)
Allahabad High Court held that in the present case department has deviated from the show cause notice and any order passed by it running contrary to the grounds taken in the show cause notice cannot be sustained in law.
Facts- The petitioner is a company engaged in the export of Information Technology design and software development services pertaining to mobile devices (“IT Services”) to its overseas holding company, namely, M/s Samsung Electronics Company Limited, Korea. Such export of IT services is made by the Petitioner under Letter of Undertaking without payment of IGST which constitutes zero rated supply as per Section 16 of the Integrated Goods and Services Tax Act, 2017.
Accordingly, petitioner filed a refund claim of unutilised ITC of CGST, SGST, and IGST paid on various inputs and input services for the period of April 2019 to June 2019. After due consideration by the Department, the refund claim was allowed.
The Petitioner then filed for the refund of the unutilised ITC of CGST, SGST, and IGST paid on various inputs and input services, for the period of July – September, 2019 and October – December, 2019. Against the same, deficiency memos under FORM GST-RFD-03 and later show cause notices were issued proposing to reject the refund.
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