V Ships India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
Date: March 31, 2026
Subject Matter
IGST Refund Claims for Export of Services Remanded for Re-evaluation of Agreements
Summary
The High Court has set aside the orders of the Appellate Authority, remanding the matters for de novo consideration, as the Appellate Authority failed to record findings on the terms of the agreement and the nature of services provided, thereby not p…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT This batch of petitions raises common issues of law and facts, hence they are being disposed of by this common order. For convenience, we refer to the facts of the lead petition. 2. The case of the petitioner is that it is engaged in the business of providing ship management services, as also is engaged in the export of such services. An agreeme…