T C Global INDIA Private Limited vs. Principal Commissioner Of Central GST, North Delhi

Held

The Court noted that the impugned order dated 01.02.2025 is appealable before the Appellate Forum. The Petitioner acknowledged that the issue of whether they qualify as an intermediary, and thus are amenable to GST, can be examined by the Appellate Forum. This was particularly in light of the Respondent's submission that the Petitioner's case is distinguishable due to an intermediary based in Singapore being interposed in 2015. Consequently, the Court disposed of the writ petition, granting the Petitioner liberty to avail the remedy of appeal. The Court further clarified that any application filed by the Petitioner under Section 14 of the Limitation Act, 1963, seeking exclusion of the period during which the writ petition was pending, would be considered by the Appellate Forum in accordance with law. No specific finding was made on the Petitioner's status as an intermediary.

Facts

The Petitioner, T C Global India Private Limited, filed a writ petition challenging an order dated 01.02.2025 passed by the Principal Commissioner of Central GST, North Delhi. The Petitioner argued that, based on a previous judgment by a co-ordinate bench of the High Court in Commissioner of Delhi Goods and Service Tax DGST Delhi v. Global Opportunities Private Limited, they should not be considered an intermediary and thus not subject to GST. The Respondent contended that the Petitioner's case was distinguishable due to an intermediary based in Singapore being interposed in 2015. The Petitioner acknowledged that the appellate forum could examine this issue.

Key Issues

1. Whether the Petitioner qualifies as an intermediary under the GST regime, thereby being amenable to tax, in light of the judgment in Commissioner of Delhi Goods and Service Tax DGST Delhi v. Global Opportunities Private Limited? (Question of law) Petitioner's contention: The Petitioner argued that they do not qualify as an intermediary, relying on the precedent set in Commissioner of Delhi Goods and Service Tax DGST Delhi v. Global Opportunities Private Limited. They asserted that, based on this judgment, they are not amenable to tax under the GST regime. Respondent's contention: The Respondent argued that the Petitioner's case is distinguishable from the cited precedent. They contended that the presence of another intermediary based in Singapore, interposed in 2015, differentiates the Petitioner's situation and makes them amenable to GST.