Fedex Express Transportation And Supply Chain Services INDIA Private Limited vs. The Assistant Commissioner GST & Ors.
Facts
The petitioner, FedEx Express Transportation and Supply Chain Services India Private Limited, filed a writ petition before the Delhi High Court seeking directions to the Assistant Commissioner GST and other respondents to process its refund applications filed on January 15, 2024, February 10, 2024, and February 15, 2024. The petitioner had erroneously paid GST on inbound courier services between July 2017 and October 2023. They relied on Circular No. 203/15/2023-GST dated October 27, 2023, which clarified that the place of service for such transactions is not in India, thus no GST is payable. The refund applications, however, remained unprocessed.
Held
The Court directed the respondents to process the petitioner's refund applications within a period of one month from the date of the order. The respondents are bound by their statement that the applications will be processed. The Court further stipulated that if the respondents propose to reject the refund applications, they must provide the reasons for rejection and pass an order only after affording the petitioner an opportunity to be heard. The Court did not explicitly decide on the merits of the refund claim itself but ensured its processing and adherence to due process. The issue of granting provisional refund under Section 54(6) was not expressly decided.
Key Issues
1. Whether the respondents should be directed to process the refund applications filed by the petitioner under Section 54 of the CGST Act/DGST Act for GST paid on inbound courier services for the period July 2017 to October 2023, in light of Circular No. 203/15/2023-GST. (Question of law) Petitioner's contentions: The petitioner argued that GST was erroneously paid on inbound courier services, and Circular No. 203/15/2023-GST clarifies that such services are not taxable in India. Therefore, their refund applications should be processed. Respondents' contentions: The respondents, through their counsel, stated that the petitioner's applications are lodged and will be processed within one month from the date of the order, with appropriate orders to follow.
Sections Cited
Section 54
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R
Allowed, subject to all just exceptions. CM APPL. 48962/2024
Application stands disposed of.
The petitioner has filed the present petition, inter alia, praying that the directions be issued to the respondents to process the refund applications filed by the petitioner under Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter DGST Act) on 15.01.2024, 10.02.2024 & 15.02.2024. The petitioner also prays that the directions be issued for grant of provisional refund in terms of Section 54(6) of the CGST/DGST. W.P.(C) 11769/2024
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.