Madras High Court sets aside govt’s IGST refund denial order for Lenovo

The Madras High Court has set aside the orders by tax authorities to deny refunding integrated goods and services tax (IGST) to Lenovo (India), arising from sales of goods and related services to units of a special economic zone (SEZ).

The case is related to a partial denial of refunding IGST paid by Lenovo (India) on these sales between December 2019 and February 2020.

The impugned orders of the assessing officer and the commissioner (appeal) reasoned that Lenovo’s application was filed with inordinate delay and was inappropriate, and it did not state that the goods and services were supplied for authorised operations.