2025 (6) TMI 1151

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....athi & Ms. Charu Trivedi, Advs. For the Respondent Through: Mr. Sanjay Kumar Chaddha, Sr. Adv. with Mr. Hemant Kumar, Adv. ORDER PER 1. This hearing has been done through hybrid mode. 2. The Petitioner in the present writ petitions- M/s Amazon Data Services India Private Limited has filed these petitions primarily challenging the four impugned orders-in-appeal (hereinafter, 'the impugned orders'). The details of the periods giving rise to the said proceedings, the relevant show cause notices, the consequent Orders-in-Original and the subsequent impugned orders passed by the Appellate Authority are set out in the chart below: S.No Period SCN date Order in original Order passed by Appellate Authority I. Writ Peti....

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....rt question that arises for consideration in these petitions is whether the services being rendered by the Petitioner would constitute exports or not. 4. In this regard, Mr. Balbir Singh, ld. Senior Counsel for Petitioner, on the last date of hearing had taken the Court through the Circular No. 232/26/2024-GST dated 10th September, 2024 wherein it is stated to have been clarified that supply of hosting data services provided by service providers located in India would constitute exports. 5. On the last date of hearing i.e., 26th May, 2025, notice was issued to the Respondent-Department in these matters and the ld. Counsel was requested to seek instructions. 6. Today, submissions have been heard on behalf of the parties. There is no....

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....-DELHI(E) dated 11.03.2024. Personal Hearing Held. Order in brief Rejection of refund claims of Rs. 393,07,43,637/- under the category "exports of goods/services without payment of tax". Status of O-I-A Annulled. Order-In-Appeal No. 04/ADC/Central Tax/Appeal-I/Delhi '2024-25 Details of the Appeal Name & Address of the Appellant M/s Amazon Data Services India Pvt. Ltd., 14th floor, Block-E, 1401-1421, International Trade Tower, Nehru Place, South Delhi, Delhi, 110019. Name & Address of the Respondent The Deputy/Assistant Commissioner, CGST Nehru Place Division, CGST Delhi East, 14-15, Farm Bhawan, 3rd floor, Nehru Place, Delhi-110019. O-I-O No. & Date ZJ0704240321442 dated 18.04.2024. Personal....