V SHIPS INDIA PVT. LTD v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
V SHIPS INDIA PVT. LTD
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 1534 of 2025 WITH WRIT PETITION (L) No. 12279 of 2025 WITH WRIT PETITION No. 1934 of 2025 WITH WRIT PETITION No. 1931 of 2025 WITH WRIT PETITION (L) No. 12348 of 2025 WITH WRIT PETITION No. 1929 of 2024 WITH WRIT PETITION No. 1924 of 2025 WITH WRIT PETITION No. 3640 of 2025 WITH WRIT PETITION No. 2038 of 2025 WITH WRIT PETITION No. 1925 of 2025 WITH WRIT PETITION No. 1765 of 2025 dated 01.04.2026
Law : GST
Act Name : Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : Matter remanded back
Refund – IGST – Export of services – Ship management services provided to UK entity under 2013 agreement – Refund claims rejected treating services as “intermediary services” not qualifying as export – Appellate Authority upheld rejection without examining agreement terms or principal-to-principal basis – Petitioner relied on various precedents where similar rejections remanded – Held: Writ petitions disposed – Orders quashed – Matter remanded for de novo consideration – Appellate Authority to examine 2013 agreement, nature of transaction, and applicability of Section 16 of IGST Act afresh with hearing within three months.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w. Bhagrati Sahu i/b. UBR Legal Advocates
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