McDonalds India Pvt Ltd Vs Additional Commissioner, CGST Appeals – II
Date: May 17, 2023
Subject Matter
Provision of services to holding company under an agreement does not make the supplier an intermediary
Summary
The petitioner had entered into agreements with McDonald's USA for the adoption and use of McDonald's System in India. The petitioner has entered into franchise agreements with various franchisees for operating McDonald's restaurants and…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. M/s McDonald’s India Pvt. Ltd. (hereafter ‘the petitioner’) has filed the present petition impugning an order dated 14.02.2022 (hereafter ‘ the impugned order ’) passed by the Appellate Authority (Additional Commissioner, CGST Appeals – II, Delhi) rejecting the petitioner’s appeal against an Order-in-O…