LUBRIZOL ADVANCE MATERIALS INDIA PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
LUBRIZOL ADVANCE MATERIALS INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 987 of 2026 dated 04.03.2026
Law : GST
Act Name : Integrated Goods & Services Tax Act, 2017
Relevant Section : Section 13
Decision : In favour of assessee
Refund – Export of services – Petitioner providing administrative and sales support services to overseas group companies under principal-to-principal agreements on cost-plus basis – Refund claim of IGST rejected treating services as intermediary – Petitioner relied on prior CESTAT ruling under service tax regime holding services as export and not intermediary – SCN issued without deficiency memo – Personal hearing granted but contentions not considered – Relied on Circular dated 20.09.2021 clarifying scope of intermediary services and coordinate bench decisions in Vistex Asia Pacific Pvt. Ltd(2026 ) and Sundyne Pumps (2025 ) – Held: Writ petition disposed – Order quashed and set aside – Matter remanded to authority for de novo consideration of nature of agreements – Applicability of Section 13(8) IGST Act and relevant circular within three months.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w Bhagrati i/b. UBR Legal
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