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2023 (8) TMI 1210 - HC - GSTSeeking recovery of refund - invocation of extended period of limitation in terms of proviso to Section 73(1) of the Finance Act, 1994 - HELD THAT:- This Court is of the view that since the respondents have taken conscious decision not to file SLP against the judgment 2022 (11) TMI 743 - PUNJAB AND HARYANA HIGH COURT], the ratio of Genpact India (P.) Ltd’s case is directly applicable in this case, where it was held that A bare perusal of the recitals and relevant clauses of the MSA do not in any manner indicate that petitioner is acting as an “intermediary” so as to fall within the scope and ambit of the definition of “intermediary” under Section 2 (13) of the IGST Act. Such clauses cannot also be interpreted to conclude that the petitioner has facilitated the services. Petition allowed.
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