VARIAN MEDICAL SYSTEMS INTERNATIONAL INDIA PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
VARIAN MEDICAL SYSTEMS INTERNATIONAL INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 15874 of 2025 dated 29.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 24 & 54 & Section 16 & 20
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – Export of services – Software development services to foreign associated enterprises without tax payment under LUT – Refund application filed for accumulated ITC under Section 54(3) CGST Act read with Section 20 IGST Act – Petitioner filed reply with documents, personal hearing accorded – Authorities rejected refund without considering submissions, erroneously holding petitioner provided intermediary services – Petitioner contended no principal-agent relationship, services on principal-to-principal basis qualifying as export – Held: Writ petition allowed – Order quashed and set aside – Matter remanded to Adjudicating Authority for de novo consideration, SCN within two weeks – Personal hearing within two weeks – Fresh reasoned order within three months.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w Bhagrati Sahu i/b. UBR Legal Advocates
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