Idp Education INDIA Private Limited vs. Deputy Commissioner, Central Tax, CGST And Others
Original PDF →Facts
The petitioner, IDP Education India Private Limited, filed a writ petition before the High Court of Punjab and Haryana. The petition challenged an order dated 30.08.2024 passed by the Deputy Commissioner, Central Tax, CGST and others. The matter was brought before the Court due to a dispute concerning a refund claim. The Court noted that the present petition was covered by a previous judgment of the same Court dated 09.12.2025 in the case of IDP Education India and others. The parties agreed that the factual and legal issues in this petition were already decided in the petitioner's favor in the aforementioned prior judgment.
Held
The Court held that the present writ petition was covered by its previous judgment dated 09.12.2025 in the case of IDP Education India Pvt. Ltd. Vs. Union of India and others. Based on this consensus, the Court allowed the petition. The impugned order dated 30.08.2024 was quashed. The matter was remitted to the adjudicatory authority for the processing of the petitioner's refund claim. The Court further directed that the refund, along with applicable interest, should be processed within a period of four weeks from the date of uploading of the judgment. No issue was expressly left undecided.
Key Issues
1. Whether the factual and legal issues raised in the present writ petition are covered by the previous judgment of this Court dated 09.12.2025 in CWP-19462-2022 ‘IDP Education India Pvt. Ltd. Vs. Union of India and others’? Petitioner's Argument: The petitioner contended that the present petition is identical to the previously decided case and therefore, the outcome should be the same. They relied on the judgment of this Court dated 09.12.2025. Revenue/State's Argument: The respondent did not present any argument against the petitioner's contention, implicitly agreeing that the matter was covered by the prior judgment.
AI-generated summary — verify with the full judgment below
IN THE
IDP Education
Deputy Comm CORAM : H
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Present : M
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DEEPAK SIB
L law raised thr judgment of th itself, i.e. CWP India and othe
In resulting in th matter is rem petitioner’s ref four weeks fro
April 07, 202 vandana
Whether speak Whether repor Sr. No.257 E HIGH COURT OF PUNJAB CHANDIGARH CWP-4483 Date of De
n India Private Limited Versus missioner, Central Tax, CGST and HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Kumar Harsh Vardhan, Advo Mr. Rana Gurtej Singh, Advocate or the petitioner. Mr. Naman Jain, Senior Standing Ms. Vaishali Jain, Advocate, or the respondent(CGST) *** BAL, J. (Oral)
earned counsel for the parties ag ough this petition is covered in his Court dated 09.12.2025 passe WP-19462-2022 ‘IDP Education ers’. n the light of afore consensu he quashing of the impugned ord manded to the adjudicatory a fund claim, along with applicab om the date of uploading of this j
(DEEP
J (LAPIT
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26 king/reasoned :
Yes/No rtable :
Yes/No B AND HARYANA AT H 3 of 2025 (O&M) ecision : 07.04.2026
…Petitioner
d others …Respondents AK SIBAL A BANERJI ocate and e, Counsel and gree that the issue of fact and n the petitioner’s favour by a 2026.04.09 10:50 I attest to the accuracy and integrity of this document
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.