Delhi High Court - Orders
M/S. Global Health Strategies Emerging ... vs Additional Commissioner & Anr on 13 May, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~22
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5802/2025
M/S. GLOBAL HEALTH STRATEGIES EMERGING
ECONOMIES PRIVATE LIMITED .....Petitioner
Through: Ms. Charanya Lakshmi Kumaran, Mr.
Yogendra Aldak, Mr. Kunal Kapoor,
Ms. Purvi Sinha and Mr. Yatharth
Tripathi, Advocates.
versus
ADDITIONAL COMMISSIONER & ANR. .....Respondents
Through: Ms. Smiksha Godiyal, SSC with
Mr.Tenzing N. Bhutia and Mr.
Mr.B.D.Rao Kundan, Advocates.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
ORDER
% 13.05.2025
1. This hearing has been done through hybrid mode. CM APPL. 26416/2025 (exemption)
2. Allowed, subject to all just exceptions. The application stands disposed of.
W.P.(C) 5802/2025 & CM APPL. 26415/2025
3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging inter alia the Order-in- Original No.18/SPP/ADC/CGST/DSC/2024-25/23765 dated 20th January, 2025 (hereinafter, the impugned order).
4. The short question of law that requires consideration in this case is whether services provided by the Petitioner constitutes export of This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/06/2025 at 00:27:12 services or not in terms of Section 13(2) and 13(5) of the Integrated Goods and Services Tax Act, 2017 (hereinafter, 'IGST Act').
5. The case of the Petitioner herein is that their client is located abroad and it is not in dispute that the Petitioner company earns in foreign exchange. Thus, under Section 13(2) of the IGST Act, the Petitioner's services would ideally constitute export of services.
6. However, the Respondent-Department seeks to argue that since the Petitioner Company is involved in organizing events, conferences, etc., thus the exception under Section 13(5) of the IGST Act would apply and Petitioner's services, would therefore, not constitute export of services under the IGST Act.
7. A perusal of the impugned order would show that the Petitioner is primarily engaged in providing the service of generating reports after conducting desk research and also providing technical consultancy in the areas of health and populations, conducting workshops, training programs, etc.
8. Prima facie, since the client of the Petitioner is located abroad and there is no event per se being organised by the Petitioner, the services by the Petitioner would fall under Section 13(2) of the IGST Act and not under the exception provided in Section 13(5) of the IGST Act. This is also supported by the fact that the Petitioner earns foreign exchange for its services.
9. Accordingly, issue notice. Ms. Smiksha Godiyal, ld. Senior Standing Counsel accepts notice on behalf of the Respondents.
10. No coercive steps shall be taken against the Petitioner in the meantime.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/06/2025 at 00:27:12
11. List before Joint Registrar on 18th July, 2025.
12. List before Court on 23rd September, 2025.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
MAY 13, 2025/v/ss This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/06/2025 at 00:27:12