Vodafone Idea Limited vs. Union Of INDIA & Ors.

W.P.(C)/15798/2022HC DelhiGSTCNR DLHC01080952202225 November 2022Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU5 pages

For Petitioner: Ms Charanya Lakshmi Kumaran, Advocate with Mr Karan Sachdev, Mr Yogendra Aldak, Mr Agrim Arora, Ms Vaishali Goyal and Ms Bhavya Shukla, AdvocatesFor Respondent: Mr Ravi Prakash, CGSC with Mr Manas Tripathi, Advocate for UOI. Ms Sonu Bhatnagar, Sr. Standing Counsel with Ms Anushree Narain, Ms Venus Mahrotra and Ms Nishtha Mittal, Advocates for R-2 & 3

AI SummaryAllowed

Held

The Court held that the provisions cited by the revenue authorities regarding transfer of unutilised ITC were not applicable as the petitioner was claiming a refund of tax paid on exported services. The amalgamation scheme, approved by NCLT, clearly vested all tax refunds and claims of the transferor company with the transferee.

Facts

Vodafone Idea Limited sought a refund of IGST paid on exported services by its transferor company. The revenue authorities denied the refund, citing provisions related to transfer of unutilised ITC.

Key Issues

Whether the provisions for transfer of unutilised ITC apply to a refund claim of tax paid on exported services by a merged entity? Can a transferee company claim a refund of tax paid by its transferor company under an NCLT-approved amalgamation scheme?

Sections Cited

Section 18(3), Rule 41

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15798/2022 VODAFONE IDEA LIMITED ..... Petitioner Through: Ms Charanya Lakshmi Kumaran, Advocate with Mr Karan Sachdev, Mr Yogendra Aldak, Mr Agrim Arora, Ms Vaishali Goyal and Ms Bhavya Shukla, Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr Ravi Prakash, CGSC with Mr Manas Tripathi, Advocate for UOI. Ms Sonu Bhatnagar, Sr. Standing Counsel with Ms Anushree Narain, Ms Venus Mahrotra and Ms Nishtha Mittal, Advocates for R-2 & 3. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

25.11.

2022

The substantive prayer made in the writ petition reads as follows: - “(a) Issue a writ of certiorari or any other appropriate writ or order or direction in the nature thereof, quashing the Order in Appeal No. 254/2021-22 dated 02.02.2022 passed by Additional Commissioner, CGST Appeals-II (enclosed at Annexure P1 of this Writ Petition) to the extent it is prejudicial to the Petitioner and consequently direct the Respondent No. 2

W.P.(C) 15798/2022 Th

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