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William E. Connor And Associates Sourcing Private Limited vs. Principal Commissioner, CGST Gurugram And Ors.

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CWP/10493/2023HC Punjab and HaryanaGSTCNR PHHC01044993202319 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 112+209 I 1. William E. Co Principal Com 2. William E. Co Commissione 3. William E. Co Commissione 4. William E. Co Principal Com CORAM: H H Present: M M M M IN THE HIGH COURT OF PUN AT CHANDIG CWP-1 Date of onnor & Associates Sourcing Pri Vs. mmissioner, CGST Gurugram an CWP-3 onnor & Associates Sourcing Pri Vs. er, CGST Gurugram and others CWP-3 onnor & Associates Sourcing Pri Vs. er, CGST Gurugram and others CWP-1 onnor & Associates Sourcing Pri Vs. mmissioner, CGST Gurugram an HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Ms. Krati Singh, Advocate and Ms. Samiksha Uniyal, Advocate Mr. Ajay Kalra, Sr. Standing Cou Ms. Isha Janjua, Advocate for CB *** NJAB AND HARYANA GARH 10493-2023 (O&M) f Decision: 19.08.2026 ivate Limited …Petitioner nd others …Responden 3530-2024 (O&M) ivate Limited …Petitioner …Responden 3534-2024 (O&M) ivate Limited …Petitioner …Responden 13646-2026 (O&M) ivate Limited …Petitioner nd others …Responden IEF JUSTICE HIT KAPOOR for the petitioner(s). unsel with BIC. nts nts nts nts RAJESH KUMAR 2026.08.21 11:28 I attest the accuracy and

authenticity of this order/judgment.

CWP-10493-2023 (O&M) and connected cases. [2] Commissioner of Central Goods and Service Tax Act, CWP-22461-2023, decided on 21.07.2026. 2. It is undisputed that both prior to and subsequent to the period in question, the petitioner has not been treated to be an ‘intermediary’ and the benefit of ‘export of service’ has been allowed to the petitioner(s). Even otherwise, the order passed by the Tribunal in favour of the petitioner (s) has not been challenged.

4.

In such view of the matter, these petitions also stand allowed in terms of observations made in Cvent India Private Limited (surpa).

5.

All pending miscellaneous application(s), if any, shall also stand disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 19.08.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.08.21 11:28 I attest the accuracy and authenticity of this order/judgment.

Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.