M/s KEI INDUSTRIES LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s KEI INDUSTRIES LIMITED
v.
UNION OF INDIA & ORS.
W. P. (C) 6919/2025 & CMAPPL. 31310/2025 dated 22.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 15 & 31
Rule Number : Rule 28
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Circular No. 199/11/2023-GST dated 17.07.2023
Decision : Matter remanded back
Demand – IGST on inter-unit expenses not cross-charged – Petitioner relied on CBIC Circular No. 199/11/2023-GST clarifying where full ITC available non-invoicing may imply and value may be deemed as nil – Relied in Metal One Corporation India Pvt. Ltd (2024 Taxo.online 2703) holding no tax liability where no invoice issued – Adjudicating authority failed to consider binding circular and precedent – Held: Writ petition disposed – Order set aside – Matter remanded for fresh decision with proper hearing.
Represented By:
Counsel for the Petitioner: V. Lakshmikumaran, Yogendra A., Kund Kapoor & Purvi Sinha, Advocates
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