M/S. Cognizant Technology Solutions INDIA Private Limited vs. The Assistant Commissioner Of State Taxes
Held
The High Court declined to entertain the writ petition, holding that the merits of the refund claim, including whether it falls under zero-rated supply or a simplicitor refund, could be properly raised and decided by the appellate authority. The petitioner was directed to avail the alternative remedy of appeal.
Facts
M/s. Cognizant Technology Solutions India Private Limited, an SEZ Unit, challenged a refund rejection order for IGST amounting to Rs. 13,09,78,306/- on Group Health Insurance Services. The petitioner contended the services were for employee welfare and authorized SEZ operations, and the refund was wrongly denied by misinterpreting the claim.
Key Issues
Whether the High Court should entertain a writ petition challenging an IGST refund rejection order when an alternative remedy of appeal is available, and whether the Group Health Insurance Services availed by an SEZ Unit qualify for IGST refund.
Sections Cited
Section 16 of the Integrated Goods and Services Tax Act, 2017, Section 54 of the Central Goods and Services Tax Act, 2017, SEZ Act, 2005
AI-generated summary — verify with the full judgment below
it I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINTH DAY OF JUNE TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE GHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE,G,M. TI,IOHIUDDIN WRIT PETITION NO: {6s89 0F 2026 Between: M/s. Cognizant Technology Solutions lndia Private Limited, Building 12 A, Survey No. 64 part Stilt, 1st to Sth, 6thPart, 8th to 10th ffice levels Sundew Properties Private Limited SEZ Mindspace Cyberabad MADHAPUR Hyderabad Telangana, 500081 Rep.by its authorised signatory Mr.Gopakumar ...PET]TIONER D
The Assistant Commissioner of State Taxes, Jubilee Hills-1 Circle, Panjagutta Division, 5-9-279, 7th floor, B Block, Mayur Kushal Complex, Abids' Hyderabad -500001
The Development Commissioner, Visakhapatnam Special Economic Zone Sth Floor, parisrama Shawan, Sashir Sagh, Hyderabad -500004
Commissioner of Commercial Taxes, Department, C.T Complex, Nampally, Hyderabad -500001
The State of Telangana, Through the Principal Secretary to Government (Commercial Tax Department), Telangana Secretariat. Hyderabad -5OOO22 ...RESPONDENTS Petition under Article 226 of lhe Constitutio
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