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TMI Blog2023 (6) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... iates Limited, Hong Kong (for short-WECA HK) in relation to sourcing of products required by clients of WECA HK from India, in terms of the service agreement with WECA HK. 2. As per the petitioners, the activities undertaken by them amount to export of service in terms of Section 16 of the Integrated Goods and Service Tax Act, 2017 (for short the IGST Act) to which the provisions of CGST Act are also applicable. It had claimed refund of input GST as available on export of services by operation of the IGST Act read with CGST Act and had submitted two separate refund claims before the jurisdictional GST authorities seeking refund of accumulated input tax credit along with supporting documents including the service agreement between itself an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reverted in their ledger. Therefore, prayer has been made for issuing a writ of mandamus for directing respondent No.1 and its agents to forthwith refund of the amount i.e. Rs.83,89,196/- along with interest. 6. The petitioners have also prayed for staying the operation of circular No.3/3/2017 dated 05.07.2017 (Annexure P-5) and prohibiting the respondents from assuming jurisdiction on the basis of the illegal search conducted by them and also challenged the vires of CGST Act as violative of Articles 14, 19 and 21 of the Constitution of India. 7. On 13.04.2023, Mr. Amrinder Singh, Advocate after obtaining no objection from the previous counsel Mr. Abhinav Sood, has put in appearance on behalf of the petitioners and has stated that he res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. It is however, explicit that till today, no proceedings have been initiated by the respondents for imposing penalty or raising any fresh demand. 11. This very issue has been examined by this Court in Ditwakar Enterprises Pvt. Ltd.'s case (supra) and Modern Insecticides Ltd's case (supra). In these cases, this Court while relying upon the judgment passed by the Delhi High Court in case titled as Vallabh Textiles vs. Senior Intelligence Officer and others, 2022 SCC Online Del 4508 and judgment passed by the Karnataka High Court in case titled as Union of India and others vs. Bundl Technologies Pvt. Ltd and others, ILR 2022 Karnataka 3077, has observed that any amount deposited voluntarily by the petitioner during search would not amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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