Idp Education INDIA Private Limited vs. Government Of N.C.T. Of Delhi & Ors.

This hearing has been done through hybrid mode. CM APPL. 73114/2025(exemption)

Allowed, subject to all just exceptions. Application is accordingly disposed of.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, directing the Appellate Authority to hear and decide the following appeals filed by the Petitioner: ●Appeal bearing reference no. AD0709210105690 dated 29th September, 2021; ●Appeal bearing reference no. AD071122004213Y dated 17th November, 2022; and ●Appeal bearing reference no. AD071123008862D dated 23rd W.P.(C) 17694/2025 November, 2023. 4. The Petitioner has entered into a Support Service Agreement with the IDP Australia and provides student recruitment related support services. The Petitioner filed various refund applications for Financial Years 2019-2020, 2020-2021 and 2021-2022. The details of the said applications are as under W.P.(C) 17694/2025 5. The grievance of the Petitioner is that despite the appeals having been W.P.(C) 17694/2025 filed way back in 2021, 2022 and 2023, the appeals have not yet been decided. The above list of dates would show that repeated hearings are being given to the Petitioner and despite these repeated hearings, orders have not been passed and the same have been kept pending. Ld. Counsel for the Petitioner submits that certain decisions of the Bombay High Court and other High Courts which have been passed in his favour have granted refund to the Petitioner.

In terms of Section 107 (13) of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act’), the appeals have to be decided within a period of one year. More than four years have passed in this matter since the first appeal was filed by the Petitioner. Section 107(13) of the CGST Act reads as under: “107. Appeals to Appellate Authority- xxxx (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.”

The Appellate Authority cannot delay the adjudication or refund applications in this manner as the blocking of refunds could have adverse impact on businesses. Under these circumstances, this Court is of the opinion that the appeals would be liable to be decided expeditiously and in any case by 10th January, 2026, the adjudication order in the appeals shall be passed in accordance with law. If refunds are granted to the Petitioner, statutory interest shall also be liable to be paid to the Petitioner for the entire W.P.(C) 17694/2025 period, as per law.

The Petitioner shall be given a notice for final hearing on the following mobile number:  Mobile No.: +91 9910899725.  E-mail Address : pallavi.sood@idp.com

The Petitioner shall appear before the Appellate Authority on 05th December, 2025 at 11:00 AM. The notice in addition to the Petitioner shall also be served upon the ld. Counsel for the Petitioner on the following e- mail address:  Mobile No.: 9910899725  E-mail Address : bhawya.varma@lumierelp.com

The judgments of the Bombay High Court and other High Courts which have been passed in favour of the Petitioner may also be produced before the Appellate Authority for due consideration.

The petition is disposed of in the above terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE NOVEMBER 21, 2025/PT/Ck