TaxTMI 
TaxTMI 
2025 (12) TMI 310
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....he respondents. 2. RULE. Learned advocate Mr. Ankit Shah waives service of notice of rule on behalf of the respondents. Since the issue involved is in narrow compass, the matter is taken up for final hearing. 3. Brief facts leading to filing of the present petition is that the petitioner is a Company incorporated and registered under the Companies Act, 1956, primarily engaged inter alia in the business of end-to-end service of transportation. 3.1 It is the case of the petitioner that when the services are supplied by the petitioner to the customers outside India, it qualifies as "export of services" in terms of Section 2(6) of the Integrated Goods & Service Tax Act, 2017 (hereinafter referred to as "the IGST Act" for short). 3.2....
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....ent issued a show-cause notice in Form GST RFD - 08 calling upon the petitioner to show cause as to why the refund claim applied by the petitioner should not be rejected owing to certain alleged discrepancies. 3.4 On 20.10.2023, the petitioner filed its detailed response to the show-cause notice along with the relevant documents. After considering the reply filed by the petitioner and giving the petitioner an opportunity of hearing, the respondent vide Order-in-Original dated 25.10.2023 rejected the refund claim of the petitioner. 3.5 The main crux of rejection was that the petitioner had not submitted FIRCs relevant to the export invoiced but had instead submitted FIRAs. Further, the Chartered Accountant's Certificate submitted by th....
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....thorities were bound to take the same into consideration. Relying on the decision of the Hon'ble Supreme Court in the case of Union of India vs. Mangal Textile Mills Private Limited., reported in 2011 (269) E.L.T. 3 (S.C), Mr. Shah, learned Senior Advocate, has submitted that the issue is no more res integra and the authorities should have taken into consideration the Chartered Accountant's Certificate. 5 Per Contra, Mr. Ankit Shah, learned advocate appearing for the respondent conceded to the fact that the issue involved is squarely covered by the order of this Court in Special Civil Application No. 13427 of 2024, and therefore, the Court should pass appropriate orders. 6 Having gone through the material on record and having heard th....
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.... covered under RBI approval No. ECCO.EPD/27/21.04.02 (00) 97-98 dt 30.09.97 and amendment subsequent EC.CO.EDP/579/21.04.02 (00)/97-98 dt 24.12.97. This is further to certify that the said receivable and payable amount has been verifier with reference to copy of prepaid Master Airway Bill Master Bill of lading together with original relative house Airway Bill/House Bill of lading (charge collect basis as cargo manifests, invoices from overseas consolidators and importer declaration on DIC certificate and has been found correct." 13. On perusal of the above certificate, it is clear that the petitioner has received the convertible foreign exchange for the export of the services and therefore, only on the ground that the peti....