Infodesk India Pvt. Ltd. Vs Union of India & Ors
Date: November 26, 2025
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): A.S. SUPEHIA, PRANAV TRIVEDI
Subject Matter
Software Consultancy to Parent Company is "Export," Not "Intermediary"
Summary
The High Court has allowed the writ petition, setting aside the orders that rejected the petitioner's GST refund claim. The Court ruled that professional software consultancy and editorial services provided by a subsidiary to its foreign parent compa…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. 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 petition with narrow compass with the conse…