Infodesk India Pvt Limited Vs Union of India & Ors
Date: January 1, 2025
Subject Matter
Service by subsidiary to parent on a principal-principal basis is not an intermediary service but rather an export
Summary
The case involves a challenge to an Order-in-Appeal which upheld the rejection of a refund application filed by the petitioner, a wholly owned subsidiary of a USA-based company, InfoDesk, Inc. The petitioner provides software consultancy services and…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Heard learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. Param Shah for the respondents. 2. Rule returnable forthwith. Learned advocate Mr. Param Shah waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy arising in the writ petitions with narrow compass with the consent…