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2023 (7) TMI 1228 - KARNATAKA HIGH COURTRejection of refunds - Export of services - Proof of date of providing / exporting services - during the month of December 2017, the Invoices/Debit Notes were missed to be reported in the GST returns and on identification of such error, the same was reported in the returns filed in the month of March 2018 and in light of such delay, interest was calculated and paid, while declaring the same in the returns for the month of March 2018 - HELD THAT:- It would narrow down to the determination as to whether services were rendered in December 2017, and the case of petitioner that it had omitted to raise Invoice during December 2017, which it has subsequently raised in March 2018 though for the services rendered in December 2017, requires to be re- looked into it and the finding recorded thereon. If the finding regarding rendering of services in December 2017 is recorded and Clause-2 of the Intercompany Master Services Agreement is taken note of and appropriate finding is given that would resolve the controversy. The impugned orders dated 23.03.2020 at Annexure-'A' and Annexure-'B' dated 17.07.2019 are set aide - the matter is remitted for fresh adjudication before respondent No.2 - Petition allowed by way of remand.
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