2025 (3) TMI 943

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....vocate,. For the respondent-Revenue: Mr. Ajay Kalra, Senior Standing Counsel, and Ms. Isha Janjua, Advocate,. (Through Hybrid Mode) ARUN PALLI, J. (Oral) 1. Learned counsel for the petitioner submits that petitioner (IHS Global Private Limited) exports IT/ITeS services to its associated enterprises located outside India. He submits that the petitioner had claimed refund of Input Tax Credit, ....

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....oner had even served the respondent authorities with the repeated representations/applications dated 19.01.2023 (P-6), 01.04.2024 (P-7), 09.05.2023 (P-8), 16.08.2023 (P-9) and 19.06.2024 (P-10), which too, have failed to evoke any response. Thus, it is submitted that the petitioner is a victim of an apparent inaction at the end of the respondent authorities. 2. At the outset, learned Senior Stand....

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.... counsel for the respondents submits that appropriate orders shall be passed within a period of four weeks from today. 5. In the wake of the position sketched out above and in terms of the statements made by learned counsel for the parties, the petition is accordingly disposed of. 6. This Court is sanguine that the authorities shall look into the matter in the right earnest. And the appropriate ....