Group M Media INDIA Private Limited vs. Union Of INDIA And Others
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CWP-5702-2024(O&M) -1- 229 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-5702-2024(O&M)
Date of decision: 28.07.2026 CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Tarun Gulati, Senior Advocate (through V.C.) with Mr. Kumar Sambhav, Advocate Mr. Rishab Singla, Advocate for the petitioner. Mr. Ajay Kalra, Senior Standing Counsel for the respondents-CBIC.
*** ASHWANI KUMAR MISHRA
, A.C.J. (Oral)
Although various prayers are made but at the time when the matter is heard, learned Senior Counsel for the petitioner confines the challenge in this writ petition to the Order-in-Original dated 30.12.2023 (Annexure P-36) and refund rejection orders dated 25.05.2023 and 23.08.2023 (Annexure P-5).
The question raised in the present writ petition is as to whether the petitioner is an intermediary working for a foreign concern, or is an exporter of services and is entitled to utilization of Input Tax Credit, for the period in question. The claim of the petitioner has been rejected by the competent authority.
The challenge to the order impugned is primarily laid on the basis of the subsequent Circular dated 10.09.2024 issued by the Ministry of Finance, Government of India, wherein necessary clarifications have been issued with regard to grant of benefit of Input Tax Credit in such circumstances. Similar petition filed by the petitioner before the Bombay High Court, being Writ Petition 2026.07.31 13:22 I attest to the accuracy and integrity of this document
CWP-5702-2024(O&M) -2- No. 5101 of 2024, was remitted back by the Division Bench for a fresh consideration of cause by the adjudicating authority in the light of the aforesaid Circular.
Learned Senior counsel for the petitioner contends that pursuant to remand order passed by the Bombay High Court, the claim of the petitioner has been accepted.
Learned counsel for the Revenue, however, states that the facts of the present case are distinct and that the benefit of circular would not be available to the petitioner.
Without adverting to the question of applicability of the circular, in the facts of the present case, since it would depend upon various factual verifications, we deem it appropriate to remit back the matter to the adjudicating authority for a fresh consideration of cause in light of the Circular dated 10.09.2024. 7. In order to facilitate such fresh consideration of cause, the impugned order dated 30.12.2023 (Annexure P-36) in the present writ petition stands quashed.
The writ petition is accordingly disposed of.
Pending application(s), if any, stand(s) disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 28.07.2026 JUDGE neeraj Whether speaking/reasoned : Yes No Whether Reportable : Yes No 2026.07.31 13:22 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.