VISTEX ASIA PACIFIC PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
VISTEX ASIA PACIFIC PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 4852 of 2022 WITH CHAMBER ORDER No. 292 of 2022 dated 06.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 54 & Section 16
Decision : Matter remanded back
Refund – Export of services – Subsidiary providing IT services to US parent company under Service Agreement – Refund applications u/s 54(3) CGST Act rejected by appellate authority holding petitioner as intermediary/agent facilitating parent company services to Indian customers – Appellate authority relied on revenue sharing, marketing role, license fee collection – Petitioner contended Sundyne Pumps (2025) & CBIC Circular clarifying holding/subsidiary transactions excluded from intermediary definition – Held: Order quashed – Matter remanded to appellate authority for de novo consideration within 3 months considering agreement terms, circulars, and DB precedent.
Represented By:
Counsel for the Petitioner: Bharat Raichandani with Pritesh Kumar i/b. UBR Legal Advocates
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