IDP Education India Private Limited Vs Union of India (Punjab And Haryana High Court)
Date: October 8, 2025
Subject Matter
Student Placement Support Services by Indian Subsidiary to Foreign Parent are Exports, Not Intermediary Services
Summary
The Punjab and Haryana High Court allowed the writ petitions, quashing the impugned demand/show cause notices. It held that the student placement support services rendered by the Indian subsidiary to its Australian parent company qualify as exports a…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. The present order shall dispose of afore referred two writ petitions as the issue of law and fact involved in them is similar. 2. The facts, in brief, are that the petitioner is a subsidiary of IDP Education Limited which is an Australian publicly listed Company (for short, ‘IDP Australia’). The petitioner had entered into an agre…