2025 (3) TMI 943 - HC - GST

Refund of Input Tax Credit on account of export of services without payment of tax - petitioner fairly submits that as and when the petitioner is required to furnish any material it shall do the needful without any delay - HELD THAT - This Court is sanguine that the authorities shall look into the matter in the right earnest. And the appropriate orders shall be passed within the time indicated by learned counsel for the respondents. Application disposed off.

Summary

In the case before the Punjab and Haryana High Court, the petitioner, IHS Global Private Limited, sought a refund of Input Tax Credit amounting to Rs.94,71,285/- for the financial year 2017-18, related to the export of IT/ITeS services without payment of tax under Section 54 of the Central Goods and Services Tax Act. Despite submitting an application on 27.06.2019 and responding to a show cause notice issued on 23.08.2021, the petitioner claimed that there had been no progress in their refund claim, impairing their interests and rights. The petitioner had also made multiple representations to the respondent authorities without receiving a response.The respondent's counsel stated that the competent authority was handling the matter and suggested the petition be disposed of to allow the authorities to pass necessary orders in accordance with the law. They also indicated that the petitioner might need to provide additional documents relevant to the issue.The petitioner's counsel agreed to furnish any required materials promptly and requested a timeline for the decision. The respondent's counsel assured that appropriate orders would be issued within four weeks.The court disposed of the petition, emphasizing that the authorities should address the matter earnestly and issue orders within the specified timeframe. The order did not express any opinion on the merits of the case, leaving the competent authority to examine the petitioner's concerns strictly according to the law.