M/S. Amazon Data Services INDIA Private Limited vs. Assistant Commissioner Of CGST, Division Nehru Place, Delhi East Commissionerate
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M/s. Amazon Data Services India Private Limited (Petitioner) filed four writ petitions challenging impugned orders-in-appeal passed by the Assistant Commissioner, Joint Commissioner, and Deputy Commissioner of CGST, Delhi East Commissionerate (Respondents). The petitions pertain to various periods from August 2019 to March 2022. The core issue revolves around whether the services rendered by the Petitioner constitute exports under GST law. The Petitioner relied on a Circular No. 232/26/2024-GST dated 10th September, 2024, and prior orders passed by the Appellate Authority and Adjudicating Authority in their favour for identical services, which had attained finality as they were not challenged by the Revenue.
Held
The Court held that the impugned orders-in-appeal, which were passed prior to the Appellate Authority's orders dated 31st December, 2024 and 1st January, 2025, needed reconsideration. The Court noted that these subsequent orders, along with Circular No. 232/26/2024-GST dated 10th September, 2024, provided a clearer position on the classification of the Petitioner's services as exports. The reasoning was that the Petitioner had already secured favorable decisions on identical issues from the Appellate Authority, which had attained finality. Therefore, it was deemed appropriate to set aside the impugned orders and remand the matters to the Commissioner (Appeals) for a fresh adjudication. The ratio decidendi is that when subsequent binding or final decisions exist on identical issues, prior adverse orders should be reconsidered in light of these developments. The Court directed the Commissioner (Appeals) to adjudicate the appeals within four months after providing an opportunity for a personal hearing.
Key Issues
1. Whether the services rendered by the Petitioner constitute exports under the Goods and Services Tax (GST) law, specifically in light of Circular No. 232/26/2024-GST dated 10th September, 2024? (Question of law) 2. Whether the impugned orders-in-appeal, passed prior to the Appellate Authority's orders dated 31st December, 2024 and 1st January, 2025, are liable to be reconsidered in light of these subsequent favorable orders and the aforementioned circular? (Question of mixed law and fact) Petitioner's arguments: The Petitioner contended that the services provided are exports, citing Circular No. 232/26/2024-GST. They further argued that several orders, including those from the Appellate Authority (dated 31st December, 2024 and 1st January, 2025) and the Adjudicating Authority (dated 11th March, 2024 and 16th April, 2024), have already held similar services as exports and have attained finality as they were not challenged by the Revenue. Refunds have also been issued based on these favorable orders. Revenue's arguments: The Revenue, through its counsel, confirmed that the favorable orders passed by the Appellate Authority in favor of the Petitioner had not been challenged and had thus attained finality.
Sections Cited
Section 73, Section 129
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Heard together (3 matters)
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Cause title — parties, addresses and appearances
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:17 LIMITED
.....Petitioner Through: Mr. Balbir Singh, Sr. Adv. with Ms. Charanaya Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Agrim Arora, Mr. Kunal Arora, Mr. Kunal Kapoor, Mr. Yatharth Tripathi & Ms. Charu Trivedi, Advs.
versus
DEPUTY COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE ...Respondent Through: Mr. Sanjay Kumar Chaddha, Sr. Adv. with Mr. Hemant Kumar, Adv. 7
AND +
W.P.(C) 7281/2025
M/S. AMAZON DATA SERVICES INDIA PRIVATE LIMITED
.....Petitioner Through: Mr. Balbir Singh, Sr. Adv. with Ms. Charanaya Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Agrim Arora, Mr. Kunal Arora, Mr. Kunal Kapoor, Mr. Yatharth Tripathi & Ms. Charu Trivedi, Advs.
versus
DEPUTY COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE .....Respondent Through: Mr. Sanjay Kumar Chaddha, Sr. Adv. with Mr. Hemant Kumar, Adv.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
O R D E R %
2025 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:17 1. This hearing has been done through hybrid mode.
The Petitioner in the present writ petitions– M/s Amazon Data Services India Private Limited has filed these petitions primarily challenging the four impugned orders-in-appeal (hereinafter, ‘the impugned orders’). The details of the periods giving rise to the said proceedings, the relevant show cause notices, the consequent Orders-in-Original and the subsequent impugned orders passed by the Appellate Authority are set out in the chart below: SUMMARY OF REFUND PROCEEDINGS
S. No Period SCN date Order in original Order passed by Appellate Authority I. Writ Petition No. 7235/2025 (Aug 2019 to March 2020) [Item 69]
August, 2019 31.10. 2020 05.03.2021 (@ Annexure P2,
2022 (@ Annexure P1, Writ Petition No. 7235/2025)
Sept, 2019 31.10. 2020 05.03.2021 (@ Annexure P3,
Oct- Dec’19 06.05. 2021 30.05.2021 (@ Annexure P4,
Jan- Mar’20 06.05. 2021 30.05.2021 (@ Annexure P5,
Apr- June’20
2021 05.03.2021 (@ Annexure P6,
July- Sept’20 17.05. 2021 04.06.2021 (@ Annexure P7, II. Writ Petition No. 7281/2025 (Oct 2020 to March 2021) [Item 81]
Oct- Dec’20 06.09. 2021 30.11.2022 (@ Annexure P2,
2024 (@ Annexure P1, Writ Petition No. 7281/2025)
Jan- March’ 21 06.09. 2021 02.12.2022 (@ Annexure P3, III. Writ Petition No. 7196/2025 (Apr 2021 to Sept 2021) [Item 54]
April - Sept’21 11.04. 2023 04.05.2023 (@ Annexure P2,
2024 (@ Annexure P1, Writ This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:17 Petition No. 7196/2025) IV. Writ Petition No. 7191/2025 (Oct 2021 to March 2022) [Item 51]
October 2021- March 2022 04.07. 2023 28.07.2023 (Annexure P2,
2024 (Annexure P1, Writ Petition No. 7191/2025)
The short question that arises for consideration in these petitions is whether the services being rendered by the Petitioner would constitute exports or not.
In this regard, Mr. Balbir Singh, ld. Senior Counsel for Petitioner, on the last date of hearing had taken the Court through the Circular No. 232/26/2024-GST dated 10th September, 2024 wherein it is stated to have been clarified that supply of hosting data services provided by service providers located in India would constitute exports.
On the last date of hearing i.e., 26th May, 2025, notice was issued to the Respondent-Department in these matters and the ld. Counsel was requested to seek instructions.
Today, submissions have been heard on behalf of the parties. There is no doubt that there are various orders which have already been passed by the Appellate Authority itself, in favour of the Petitioner, holding identical services as constituting exports.
Mr. Chaddha, ld. Counsel confirms that these orders have not been challenged by the Respondent-Department and have thus attained finality. The said orders are attached with the present petitions and are dated 31st December, 2024 and 1st January, 2025. 8. It is further submitted on behalf of the Petitioners that certain Orders- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:17 in-Original have also been passed by the Adjudicating Authority in favour of the Petitioner, dated 11th March, 2024 and 16th April, 2024, holding identical services to be constituting exports. These orders have also not been challenged in appeal and shall thus be considered while deciding the present petitions.
The details of the respective appeals leading to the Orders-in-Appeal dated 31st December, 2024 and 1st January, 2025are as under:
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:17 10. Mr. Singh, ld. Senior Counsel submits that in terms of these orders, refunds have also been issued to the Petitioner.
Considering this position, it is deemed appropriate that instead of entertaining the challenge in these writ petitions, the Appellate Authority shall reconsider the impugned orders once again in light of the Appellate Authority’s order dated 31st December, 2024 and 1st January, 2025 as also the Circular No. 232/26/2024-GST dated 10th September, 2024. Clearly, the impugned orders which are challenged before this Court were passed prior to the Orders-in-Appeal dated 31st December, 2024 and 1st January, 2025 which are relied upon by the Petitioners.
Therefore, the impugned Orders-in-Appeal are set aside. The matters are remanded to the Commissioner (Appeals) for reconsideration. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:17 13. The said appeals shall be adjudicated within a period of four months after giving an opportunity of personal hearing to the Appellants.
The petitions are allowed in the above terms and the same are disposed of. All pending applications, if any, are also disposed of.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J. MAY 29, 2025 Rahul/ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:17
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