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Cases Covered:
Schlumberger Asia Services Limited Vs Union of India
Facts of the cases:
The petitioner is impugning 11 identical orders all dated 25th August 2021, by which the petitioner’s appeals were rejected. Petitioner is a company incorporated under the laws of Hong Kong and is registered as a branch office in India engaged in the business of providing services in relation to mining, offshore exploration, drilling of crude petroleum and natural gas, etc.
They filed for the refund but the relevant data was not filed in the returns
The applicant claimed that they give the data in the annual return
Observation & Judgement of the Court:
The court remanded the case back to authority and asked the petitioner to provide them with a copy of the returns
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