Delhi High Court - Orders
Navitas Eduservices Pvt Ltd vs The Additional Commissioner, Cgst ... on 16 November, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~41, 42 & 43
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15764/2022
NAVITAS EDUSERVICES PVT LTD ......Petitioner
Through: Mr Shashank K. Shekhar with Mr
Pranav Bansal and Mr Pranjal
Srivastava, Advs.
versus
THE ADDITIONAL COMMISSIONER, CGST
APPEAL-II, NEW DELHI AND ORS ......Respondents
Through: Mr Akshay Amritanshu with Mr
Samyak Jain and Mr Divyansh Singh,
Advs.
+ W.P.(C) 15773/2022
NAVITAS EDUSERVICES PVT LTD ......Petitioner
Through: Mr Shashank K. Shekhar with Mr
Pranav Bansal and Mr Pranjal
Srivastava, Advs.
versus
THE ADDITIONAL COMMISSIONER & ANR. ......Respondents
Through: Mr Akshay Amritanshu with Mr
Samyak Jain and Mr Divyansh Singh,
Advs.
+ W.P.(C) 15781/2022
NAVITAS EDUSERVICES PVT LTD ......Petitioner
Through: Mr Shashank K. Shekhar with Mr
Pranav Bansal and Mr Pranjal
Srivastava, Advs.
versus
THE ADDITIONAL COMMISSIONER, CGST
APPEAL-II, NEW DELHI & ORS. ......Respondents
Through: Mr Akshay Amritanshu with Mr
Samyak Jain and Mr Divyansh Singh,
Advs.
W.P.(C) 15764/2022 & connected 1/4
Signature Not Verified
Digitally Signed By:TARUN
RANA
Signing Date:05.12.2022
16:10:29
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 16.11.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.49041/2022 in W.P.(C) 15764/2022 CM Appl.49051/2022 in W.P.(C) 15773/2022 CM Appl.49072/2022 in W.P.(C) 15781/2022
1. Allowed, subject to the petitioner filing legible copies of annexures, at least three days before the next date of hearing. W.P.(C) 15764/2022 W.P.(C) 15773/2022 W.P.(C) 15781/2022
2. We are told that in the above-captioned writ petitions, the grievance of the petitioner concerning different tax periods is with regard to the rejection of the refund claim.
2.1 The details with regard to the refund sought in each of the writ petitions [along with applicable interest] are as follows:
Writ Petition Refund claimed Impugned Order along with interest passed on W.P.(C) 15764/2022 Rs. 26,67,893/- 11.07.2022 W.P.(C) 15773/2022 Rs. 18,71,128/- 04.03.2022 W.P.(C) 15781/2022 Rs. 24,75,812/- 04.03.2022 W.P.(C) 15764/2022 & connected 2/4 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:05.12.2022 16:10:29
3. The orders impugned in the above-captioned matters are essentially premised on the respondents/revenue's view, that the services rendered by the petitioner are "intermediary services."
4. The petitioner, on the other hand, claims that the services rendered by it to its parent company i.e., Navitas Limited, Australia are "export services."
5. It is the stand of the petitioner, that whether or not services can be categorized as exports services, needs to be understood, inter alia, bearing in mind where the recipient is located.
6. It is also the petitioner's case, that it provides marketing support, business support, and IT enabled services to its parent company i.e., Navitas Limited, Australia, which in turn renders services to partner-universities.
7. The petitioner asserts, that it does come within the purview of the provisions of Section 2(13) of the Integrated Goods and Services Tax Act, 2017 [in short "IGST Act"].
8. We have to examine the ambit and scope of intermediary services, under the IGST Act.
8.1 To our minds, the matter requires examination.
9. Issue notice.
9.1 Mr Akshay Amritanshu accepts notice on behalf of the respondents.
10. Counter-affidavit will be filed within six weeks from today. 10.1 Rejoinder thereto, if any, be filed before the next date of hearing.
W.P.(C) 15764/2022 & connected 3/4 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:05.12.2022 16:10:29
11. List the above-captioned matters along with W.P.(C) 8600/2022, titled M/s Ernst and Young Limited vs. Additional Commissioner, CGST Appeals -II, Delhi & Anr, on 21.02.2023, in which a similar issue arises for consideration.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
NOVEMBER 16, 2022/pmc
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W.P.(C) 15764/2022 & connected 4/4
Signature Not Verified
Digitally Signed By:TARUN
RANA
Signing Date:05.12.2022
16:10:29