INTERACTIVE BROKERS SOFTWARE SERVICES PRIVATE LIMITED v. UNION OF INDIA & ORS – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
INTERACTIVE BROKERS SOFTWARE SERVICES PRIVATE LIMITED
v.
UNION OF INDIA & ORS
WRIT PETITION No. 4543 of 2025 dated 16.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Matter remanded back
Refund – Export of services – Refund rejection citing non-submission of Bank Realisation Certificate despite opportunities – Petitioner submitted FIRC and export invoices evidencing foreign remittances – Officer ignored documents without application of mind – Circular requirements duly complied – Held: Order quashed – Matter remanded for de novo consideration with all documents, personal hearing & reasoned order within three months.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w Suraj Ghadigaonkar
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