Commissioner of Delhi Goods and Service Tax DGST Delhi Vs Global Opportunities Private Limited
Date: January 26, 2026
Subject Matter
Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.
Summary
The Supreme Court dismissed the special leave petition, indicating no inclination to interfere with the impugned judgment and order of the High Court. Summary of Facts and Dispute: Impugned Action: The Supreme Court's decision not to interfere with t…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER We are not inclined to interfere with the impugned judgment and order of the High Court; hence, the special leave petition is dismissed. 2. However, the time to refund the amount by the respondent as directed by the appellate authority, is extended by two months from today. 3. Pending application(s), if any, shall stand disposed of.