Case LawW.P.(C) 14427/2022
Cube Highways And Transportation Assets Advisor Private Limited Vs Assistant Commissioner CGST Division & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- August 16, 2023
- Type:
- Writ Petition
- Members:
- VIBHU BAKHRU, AMIT MAHAJAN
Subject
Advisory services supplied to overseas group companies on one's own account qualify as export
Place Of SupplyExport Of Services
Summary
The WP involves a case where a petitioner is providing advisory services to a company in Singapore. The petitioner claims that these services should be treated as the export of services because the service recipient is located overseas. However, the…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petitions impugning the orders passed by the Appellate Authority (respondent no.2) rejecting the appeals preferred by the petitioner against the orders passed by the Adjudicating Authority (respondent no.1). 2. The principal issue involved in these petitions are common. The controversy, essentially, relates…