Vistex Asia Pacific Pvt. Ltd. Vs Union of India & Ors
Date: January 5, 2026
Subject Matter
Eligibility of Export of Services for Subsidiary Company Remanded for De Novo Consideration
Summary
The Bombay High Court has set aside an appellate authority's order that rejected the petitioner's refund applications for unutilized input tax credit on the grounds that their services did not qualify as 'export of services'. The case is remanded to…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India assails an order dated 22 February 2022, passed in appeal by the Joint Commissioner of CGST, Mumbai. 3. The facts lie in a narrow compass. The petitioner is a subsidiary of M/s. Vistex Inc., USA (parent company)…