Cognizant Technology Solutions India (P.) Ltd. v. Assistant Commissioner of State Taxes

The ruling in brief

Where SEZ unit's refund claim under zero-rated supply provisions for IGST paid on group health insurance services was rejected and petitioner challenged same via writ, since questions on whether claim fell outside zero-rated supply or was simpliciter refund required consideration by appellate authority, writ was not to be entertained and petitioner was permitted to pursue statutory appeal

Related rulings

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CGST S.5

Rajasthan High Court20 Aug 2026

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New Godara Trading Co. v. State of Rajasthan

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