AMAZON DATA SERVICES INDIA PRIVATE LIMITED v. ASSISTANT COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s AMAZON DATA SERVICES INDIA PRIVATE LIMITED
v.
ASSISTANT COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE & ORS
W.P.(C) 7191/2025 with W.P.(C) 7196/2025, W.P.(C) 7235/2025 & W.P.(C) 7281/2025 dated 29.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Matter remanded back
Refund – Export of services – Hosting data services provided by Indian service providers – Whether services constitute exports? – Circular 232/26/2024-GST dated 10.09.2024 clarifying supply of hosting data services as exports – Appellate Authority already passed orders in favour of petitioner holding identical services as exports and attained finality – Adjudicating Authority also passed orders in favour of petitioner – Refunds issued – Impugned orders challenged passed prior to favourable appellate orders – Held: Writ petitions allowed – Impugned orders set aside – Matter remanded to Commissioner (Appeals) for reconsideration in light of subsequent appellate orders and circular – Appeals to be decided within four months with personal hearing .
Represented By:
Counsel for the Petitioner: Balbir Singh, Sr. Adv. with Charanaya Lakshmi Kumaran, Yogendra Aldak, Karan Sachdev, Agrim Arora, Kunal Arora, Kunal Kapoor, Yatharth Tripathi & Charu Trivedi, Advs
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