VARNER RETAIL SERVICES SOUTH ASIA PVT. LTD. v. ASSISTANT COMMISSIONER DIVISION – OKHLA, CENTRAL GOODS AND SERVICE TAX (DELHI SOUTH) & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
VARNER RETAIL SERVICES SOUTH ASIA PVT. LTD.
v.
ASSISTANT COMMISSIONER DIVISION – OKHLA, CENTRAL GOODS AND SERVICE TAX (DELHI SOUTH) & ORS.
W.P.(C) 12049/2023 & CM APPL. 47300/2023 dated 16.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Service tax – Export of services dispute – CENVAT credit refund claims rejected treating petitioner as intermediary – First SCN accepted under SVLDR Scheme granting relief – Second SCN issued post 30.06.2019 cut-off adjudicated confirming demand with interest and penalty – Petitioner contended second SCN continuation of first and eligible under CBIC Circular 1074/07/2019-CX – Held: Writ petition disposed – Second SCN independent as quantification post cut-off not covered under SVLDR definition of tax dues or FAQs – Scheme benefit unavailable for SCNs issued after deadline – Appeal permitted against adjudication order by 31.01.2026 without limitation dismissal.
Represented By:
Counsel for the Petitioner: Sunil Agarwal, Utkarsh Tiwari, Anurag Dwivedi, Ashutosh Mohan Rastogi, Advs.
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