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M/S Ebsco Information Services INDIA PVT. LTD. vs. Union Of INDIA & Ors.

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W.P.(C)/9529/2026HC DelhiGSTCNR DLHC01030403202606 August 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Nikhil Gupta, Mr. Rochit Abhishek & Mr. Prince Nagpal, AdvsFor Respondent: Ms. Samiksha Godiyal, SSC for CBIC with Mr. Tenzing Namgyal Bhutia & Mr. Ritiwik Narayanan, Advs

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Heard together (2 matters)

W.P.(C) 9529/2026
W.P.(C) 9531/2026

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
$~174 & 175 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010304032026 + W.P.(C) 9529/2026 and CM APPL. 44303/2026 M/S EBSCO INFORMATION SERVICES INDIA PVT. LTD. .....Petitioner Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek & Mr. Prince Nagpal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Samiksha Godiyal, SSC for CBIC with Mr. Tenzing Namgyal Bhutia & Mr. Ritiwik Narayanan, Advs. (175) # CNR No. DLHC010304052026 + W.P.(C) 9531/2026 and CM APPL. 44306/2026 M/S EBSCO INFORMATION SERVICES INDIA PVT. LTD. .....Petitioner Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek & Mr. Prince Nagpal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Samiksha Godiyal, SSC for CBIC with Mr. Tenzing Namgyal Bhutia & Mr. Ritiwik Narayanan, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

06.08.

2026

1.

This order shall dispose of these two connected Writ Petitions, i.e. W.P.(C) 9529/2026 and W.P.(C) 9531/2026. Through these Writ Petitions, the Petitioner prays for quashing of the Review Order dated 11.03.2025 and the Order-in-Appeal dated 30.03.2026. 2. Admittedly, the Petitioner has a statutory alternative remedy of filing an appeal under Section 112(1) of the Central Goods and Services Tax Act, 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 11/08/2026 at 11:48:36

2017.

3. Learned Counsel representing the Petitioner submits that the refund on export of services had been allowed for a considerable period of time. However, on this occasion, the Appellate Authority has taken a view which is totally incorrect.

4.

He further submits that the order passed by the Appellate Authority (Joint Commissioner) will be binding upon the subordinate authorities.

5.

The scope of juri iction of the High Court while exercising the power of judicial review is extremely limited. The juri iction to entertain a Writ Petition, particularly when a statutory alternative remedy is available, ought to be exercised only in rare and exceptional cases.

6.

Learned Counsel representing the Petitioner does not dispute that these aspects can be examined by the Appellate Authority. The Petitioner may also seek expeditious disposal of the appeal before the Appellate Authority.

7.

In these circumstances, the Petitioner is relegated to the statutory remedy of appeal. Needless to observe that the Petitioner shall be entitled to file an application under Section 14 of the Limitation Act, 1963 seeking exclusion of the period spent in pursuing the present proceedings before this Court, which shall be considered by the Appellate Authority in accordance with law.

8.

With the aforesaid observations, these two Writ Petitions, along with all pending applications, if any, stand disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 06, 2026/pd/dg 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 11/08/2026 at 11:48:36

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