CHEGG INDIA PRIVATE LIMITED v. ASSISTANT COMMISSIONER CGST MOHAN COOPERATIVE INDUSTRIAL ESTATE (MCIE) & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
CHEGG INDIA PRIVATE LIMITED
v.
ASSISTANT COMMISSIONER CGST MOHAN COOPERATIVE INDUSTRIAL ESTATE (MCIE) & ORS.
W.P.(C) 11718/2025 WITH W.P.(C) 11733/2025 WITH W.P.(C) 11736/2025 & W.P.(C) 11762/2025 dated 08.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Refund – ITC unutilised on zero-rated IT/ITES export services to US parent – Multiple refund claims rejected wholly or partly by OIOs and upheld on appeal – Rejection groundsinclude intermediary status, lack of export evidence (agreement/FIRC), missing invoices/documents – Contradictory sanction and rejection across periods despite uniform business – Appellate authority empowered u/s 107(11) for fresh consideration per Sonu Monu Telecom – Held: Writ petition disposed – Order set aside – Remanded for consolidated re-adjudication post 2-month additional documents window and personal hearing.
Represented By:
Counsel for the Petitioner: Karan Sachdeva, Somesh Jain & Charu Trivedi, Advs.
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