TRANSFORMATIVE LEARNING SOLUTIONS PVT LTD v. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DELHI EAST & ANR
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
TRANSFORMATIVE LEARNING SOLUTIONS PVT LTD
v.
COMMISSIONER CENTRAL GOODS AND SERVICE TAX DELHI EAST & ANR.
W.P.(C) 4987/2025 & CM APPL. 22937/2025 dated 24.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Interest & penalty – Export of goods – Demand with equal penalty on ground petitioner failed to furnish proof of foreign remittances, holding FIRCs and invoices could not be reconciled – Refund rejected – Petitioner contended relevant documents including proof of exports and receipt of export proceeds duly submitted and refunds earlier sanctioned by department – Court noted order vague and unreasoned – FIRCs need not match transaction-wise and can be on periodic basis so long as foreign exchange realization supports export benefits claimed – Held: Writ petition disposed – Order set aside – Matter remanded to Adjudicating Authority for fresh consideration after granting personal hearing.
Represented By:
Counsel for the Petitioner: Rajat Mittal, Suprateek Neogi, Krati Agrawal, Subham Kumar & Priyanshu, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member