THALES INDIA PRIVATE LIMITED v. ASSISTANT COMMISSIONER OF CGST, DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
THALES INDIA PRIVATE LIMITED
v.
ASSISTANT COMMISSIONER OF CGST, DELHI
W.P.(C) 5563/2025 dated 27.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Refund – Seconded employees – Petition filed under Article 226 seeking refund as Court quashed SCN(2025 Taxo.online 96) following Metal One Corporation Vs Union of India(2024 Taxo.online 2578) stating CBIC Circular 210/4/2024-GST clarifying where no invoice raised for services by foreign affiliate value deemed ‘Nil’ under Rule 28 proviso – Refund application rejected – HELD: Writ petition disposed – Refund to be processed and credited within two months – Court held department cannot refuse compliance with unchallenged judicial decisions .
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