COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST DELHI v. GLOBAL OPPORTUNITIES PRIVATE LIMITED THROUGH ITS AUTHORIZED REPRESENTATIVE

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST DELHI

GLOBAL OPPORTUNITIES PRIVATE LIMITED THROUGH ITS AUTHORIZED REPRESENTATIVE

W.P.(C) 10189/2025 & CM APPL. 42299/2025 dated 25.09.2025

Law : GST

Act Name : Integrated Goods & Service Tax Act, 2017

Relevant Section : Section 5 & 13

Decision : In favour of assessee

Refund – Export of services – Whether respondent educational consultancy services to Indian students for foreign universities qualify as export of services under Section 2(6) of IGST Act? – Whether respondent is ‘intermediary’ under Section 2(13) of IGST Act? – Department contended respondent acted as intermediary and ineligible for export benefits, while Appellate Authority found relationship was principal-to-principal qualifying as export of services -Various judicial precedents and relevant Supreme Court rulings affirmed supplier providing services directly to foreign recipient not intermediary – GST Council’s 56th meeting clarified place of supply for intermediary services is recipient location, supporting export benefit claims – Held: Petition disposed – Court upheld Appellate authority orders directing department to process refund with statutory interest.

Represented By:

Counsel for the Petitioner: Sameer Vashisht, SSC with Urvi Mohan, Naman Jain with Deepak Kumar, Advs.

COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST DELHI v. GLOBAL OPPORTUNITIES PRIVATE LIMITED THROUGH ITS AUTHORIZED REPRESENTATIVE

COMMISSIONER OF DELHI GOODS AND SERVICE TAX DGST DELHI v. GLOBAL OPPORTUNITIES PRIVATE LIMITED THROUGH ITS AUTHORIZED REPRESENTATIVE

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