Mayank Garg vs. Municipal Corporation Of Delhi & Ors.
Held
The High Court held that the services rendered by the petitioner qualified as export of services. The Court found that the services were advisory in nature and not related to immovable property or intermediary services, thus the place of supply was outside India.
Facts
The petitioner provided advisory services to an overseas group company for investments in India. The tax authorities rejected the petitioner's refund claims for unutilized Input Tax Credit, arguing the services did not constitute an export because the place of supply was in India.
Key Issues
Whether advisory services provided to an overseas entity for investment in India constitute an export of services under GST law. The key issue was determining the place of supply for these services.
Sections Cited
Section 13, Section 54, Section 17(5)
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
W.P.(C) Nos. 14427/2022, 14461/2022 & 6014/2023 IN THE HIGH COURT OF DELHI AT NEW DELHI %
Judgment delivered on: 17.08.2023 + W.P.(C) 14427/2022 M/S CUBE HIGHWAYS AND TRANSPORTATION ASSETS ADVISOR PRIVATE LIMITED ..... Petitioner versus ASSISTANT COMMISSIONER CGST DIVISION & ORS.
..... Respondents Advocates who appeared in this case:
For the Petitioner : Mr. Tarun Gulati, Sr. Adv. with Mr. Kishore
Kunal, Mr. Parth, Mr. Shakaib Khan & Mr.
Shubham Bajaj, Advs. For the Respondents : Mr. R. Ramachandran, Sr. SC. AND + W.P.(C) 14461/2022 M/S CUBE HIGHWAYS AND TRANSPORTATION ASSETS ADVISOR PRIVATE LIMITED ..... Petitioner versus ASSISTANT COMMISSIONER CGST DIVISION & ORS.
..... Respondents Advocates who appeared in this case:
For the Petitioner : Mr. Tarun Gulati, Sr. Adv. with Mr. Kishore
Kunal, Mr. Parth, Mr. Shakaib Khan & Mr.
Shubham Bajaj, Advs. For the Respondents : Mr. R. Ramachandran, Sr. SC. AND W.P.(C) Nos. 14427/2022, 14461/20
The judgment continues below.
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