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Delhi High Court – Orders
Commissioner Of Delhi Goods And Service … vs Global Opportunities Private Limited … on 18 July, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~73
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10189/2025, CM APPLs. 42299/2025, 42300/2025 &
42301/2025
COMMISSIONER OF DELHI GOODS AND SERVICE TAX
DGST DELHI .....Petitioner
Through: Mr. Sameer Vashisht, Standing
Counsel with Ms. Urvi Mohan, Mr.
Naman Jain, Ms. Harshita Nathrani,
Advs. with Mr. Deepak, GST Officer.
versus
GLOBAL OPPORTUNITIES PRIVATE LIMITED THROUGH ITS
AUTHORIZED REPRESENTATIVE .....Respondent
Through: Mr. Tarun Gulati, Sr. Adv. with Mr.
Sparsh Bhargava, Ms. Ishita Farsaiya,
Ms. Vanshika Taneja, Mr. Ahindya
Samal and Mr. Pramod Kandpal,
Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
ORDER
% 18.07.2025
1. This hearing has been done through hybrid mode.
CM APPLs. 42300/2025 & 42301/2025(for exemption)
2. Allowed, subject to all just exceptions. Applications are disposed of.
W.P.(C) 10189/2025 & CM APPLs. 42299/2025 (for stay)
3. The present petition has been filed under Article 226 of the Constitution
of India, inter alia, seeking to set aside orders dated 10th August, 2024 and
4th October, 2024 passed by the Appellate Authority/Additional
Commissioner.
4. The short questions that arises in this writ petition are –
(i) Whether the Respondent’s services qualifies as export of
W.P.(C) 10189/2025 Page 1 of 8
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services owing to the agreement which the Respondent enters into with
the foreign educational institutions?
(ii) Whether the Respondent can be construed as an ‘intermediary’
in terms of Section 2(13) of the Integrated Goods and Services Tax Act,
2017?
5. Insofar as the first question is concerned, this Court notices that neither
the Adjudicating Authority nor the Appellate Authority has dealt with this
issue. The Respondent’s case is that it is an entity providing educational
consultancy services to Indian consumers/students in collaboration with
foreign universities facilitating admissions thereto. It is further submitted that
the consideration for such services is received not from Indian
consumers/students but from foreign universities, and in foreign exchange.
Accordingly, the Respondent claims exemption in respect of the said services
as the same constitute ‘export of services’.
6. The matter needs to be heard on its merits. In view thereof, let both the
Petitioner as also the Respondent file a short affidavit confirming the position
as to whether the Respondent, under the agreements with the foreign
Universities earns in foreign exchange. Along with the said affidavit, any
sample invoices and sample foreign exchange remittance certificates or bank
statements or a certificate from the banks stating that the amount was received
by the bank in foreign exchange be placed on record.
7. The Petitioner vide the application, being CM APPLs. 42299/2025,
seeks interim stay of the operation of the orders dated 10th August, 2024 and
4th October, 2024 passed by the ld. Appellate Authority. Stay is sought on the
ground that while the Petitioner is willing to avail the remedy of appeal, the
same is presently not possible due to the non-constitution of the GST
W.P.(C) 10189/2025 Page 2 of 8
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Appellate Tribunal, thereby necessitating the filing of the present writ
petition. Mr. Vashisht, ld. Counsel further relies upon Order XXVII Rule 8A
of CPC to argue that the provisions of Order XLI Rule 5 and 6 CPC would
not be applicable to Government entities.
8. In response, ld. Sr. Counsel for the Respondent submits that there is an
earlier order passed by the Coordinate Bench of this Court, being order dated
18th February, 2025 in W.P.(C) 17773/2024, wherein the Court had dealt with
the said issue in the following terms:
“1. This writ petition has been preferred seeking the
following reliefs:
“i. issue a writ, order or direction, in the
nature of mandamus directing the
Respondent to issue refunds of IGST along
with interest pursuant to the applications filed
to give effect to the Appellate Orders dated
10.08.2024 and 04.10.2024 issued by the
Appellate Authority for the period February
2018 to July 2018 and November 2018 to
March 2022, the details of which are stated in
Annexure P – 4;
ii. issue a writ, order or direction, in the nature
of mandamus directing the Respondent to
process the refund applications pending for
grant of refund of IGST and issue refund along
with interest for the period April 2022 to March
2023, the details of which are stated in
Annexure P – 4;
iii. For such further and other reliefs, including
costs of this Petition, as this Hon’ble Court
may deem fit and proper in the nature and
circumstances of the case.”
2. The petitioner is essentially aggrieved by the failure
on the part of the respondents to issue refunds and which
had arisen consequent to the appellate orders dated 10
W.P.(C) 10189/2025 Page 3 of 8
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August and 04 October 2024. We had while examining
the petition initially on 27 January 2025 taking note of
the principal issues which arise. That order is extracted
hereinbelow:
“Notice. Since the respondents are duly
represented, let a reply be filed within a period
of two weeks from today. The petitioner shall
have a week thereafter to file a rejoinder
affidavit.
We take note of the submission advanced by
the respondent who draws our attention to
Section 112(3) of the Central Goods & Services
Tax Act, 2017 [“CGST Act“] and the decision
taken by the Commissioner to prefer an appeal
against the appellate orders dated 10 August
2024 and 04 October 2024.
However, and undisputedly, that provision
does not result in orders passed in favor of the
assessee being placed in abeyance even in a
case where an appeal may have been either
preferred or is decided to be instituted. Matter
requires consideration.”
3. The prima facie opinion that we had expressed finds
resonance in the judgment of this Court in Alex Tour &
Travel (P) Ltd. v. Commr. (CGST) and where while
dealing with an identical stand taken by the
respondents, the Court had held as follows:
“17. Undisputedly, the Revenue is entitled to
file an appeal under section 112 of the Central
Goods and Services tax Act, 2017, within a
period of three months from the date of the
order. We are informed that the said period has
been extended as the Appellate Tribunal has
not been constituted as yet. However, the
respondent cannot refuse to comply with the
appellate orders on this ground.
18. We are unable to accept that the Revenue
can ignore an order passed by the appellateW.P.(C) 10189/2025 Page 4 of 8
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authority on the ground that it proposes to
appeal the said order.
19. Suffice it to note that there is no order
passed by any competent court, staying the
implementation of the orders-in-appeal passed
by the appellate authority. The Revenue has
also taken no steps for securing orders to that
effect.
20. We are also unable to appreciate the
insistence on the part of the Revenue for the
appellant to file fresh applications for the
refund.
21. Mr. Singla fairly states that fresh
applications for refund or response to show-
cause notices are not necessary, considering
that the proceedings emanated from the
petitioner filing applications for refund, which
culminated in orders-in-appeals passed by the
appellate authority.
22. In view of the above, the refund
applications filed by the petitioner to seek
implementation of the orders-in-appeal and the
deficiency memos shall be treated as non est.
23. The appellate authority has not granted any
interest on the amount of refund due. However,
more than one year has elapsed in case of
order- in-appeal dated February 8, 2022 and
almost ten months have elapsed in respect of
orders-in-appeal dated July 28, 2022. Plainly,
the petitioner cannot be denied interest as
payable for the period of delay in refunding the
amount due to the petitioner.
24. In view of the aforesaid, we consider it
apposite to hold that the petitioner is also be
entitled to interest in accordance with law.”
4. In Kunal International v. Union of India , the
petitioner similarly sought a refund granted by the
W.P.(C) 10189/2025 Page 5 of 8
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 22/07/2025 at 21:44:13
appellate authority and which was withheld by the
respondents citing their intention to appeal before the
Appellate Tribunal that was yet to be constituted.
5. The Court, relying on Alex Tour and Travel, held that
the respondents could not ignore the appellate order in
the absence of any interim order having been passed
and which may have relieved the respondents from
complying with the order passed by the appellate
authority. The Court thus while clarifying that the
respondents’ statutory remedies remain unaffected,
directed the immediate release of the refund in the
following terms:
“4. The petitioner grievance is that despite
succeeding before the Appellate Authority,
the respondents have not disbursed the
refund.
5. The respondents have filed their counter-
affidavit, inter alia, stating that the competent
authority has reviewed the Order-in Appeal
dated 07.04.2021 and has directed that the
appeal be filed before the Appellate Tribunal.
However, the respondents have been unable
to file an appeal as the Tribunal has not yet
been constituted.
6. Mr. Ojha, learned counsel appearing for
the respondents also referred to the Central
Goods and Services Tax (Ninth Removal of
Difficulties) Order, 2019 issued by the
Central Government in exercise of the powers
under Section 172 of the CGST Act. He
submits that in terms of the said order, the
time period for filing an appeal before the
Appellate Tribunal has been extended to three
months or six months, as the case may be,
after the President of the Appellate Tribunal
enters office.
7. There is a serious controversy as to
whether the Central Government in exerciseW.P.(C) 10189/2025 Page 6 of 8
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 22/07/2025 at 21:44:13
of a power can extend the period of limitation
as specified in the statute. However, it is not
necessary for this Court to examine the same
in this petition. The controversy in this case
relates to the reluctance of the respondents to
comply with the order passed by the Appellate
Authority. Notwithstanding that the
respondents may have a right to appeal the
order dated 07.04.2021 before the Appellate
Tribunal, we are unable to accept that the
respondents can ignore the said order and not
comply with the same, without a competent
authority or court staying the said order.
8. The issue involved in this petition is
covered by the earlier decision of this Court
in the case of Alex Tour and Travel Private
Limited v. Assistant Commissioner, CGST,
Division-Janakpuri : Neutral Citation : 2023
: DHC : 3303-DB.
9. In view of the above, the present petition is
allowed and the respondents are directed to
forthwith disburse the refund as sanctioned by
the Appellate Authority in terms of the order
dated 07.04.2021. It is, however, clarified that
this order would not preclude the respondents
from availing the statutory remedy against the
said order in accordance with the law or
seeking consequential orders for recovery of
the amount disbursed if the respondents
prevail in their remedies.”
We thus find no justification in the stand taken by the
respondents.
6. The writ petition is accordingly allowed. The
respondents are directed to pass appeal effect orders
forthwith and to process the claim for refund
expeditiously.
7. We further direct the respondents to attend to prayer
(ii) of the petition and consider the issue of release of
W.P.(C) 10189/2025 Page 7 of 8
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 22/07/2025 at 21:44:13
refunds along with interest for the period April 2022 to
March 2023. The said prayer may be duly examined
and disposed of in accordance with law and preferably
within a period of three weeks from today.”
9. Learned Senior Counsel appearing for the Respondent submits that no
interim relief ought to be granted in the present matter, particularly in view of
the fact that a coordinate Bench has already allowed the writ and directed that
the refund applications be processed.
10. The Court has perused the records which reveal that the refunds relate
to the period between 2017-2018 to 2021- 2022. Upon considering the
submissions above, this Court is of the opinion that refunds of this nature are
crucial for running businesses and, therefore, once the refunds have been
upheld, the same cannot be delayed indefinitely.
11. However, since there is a legal issue raised, in the meantime, let the
Commissioner (Refunds) compute the entire amount which would be liable to
be refunded in terms of the Appellate Authority’s order and pass an order by
31st August, 2025.
12. Let the said order computing the refund be placed before this Court on
the next date of hearing.
13. Further, both parties shall file their written submissions at least one
week before the next date of hearing.
14. List on 9th September, 2025.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
JULY 18, 2025
dj/Ar.
W.P.(C) 10189/2025 Page 8 of 8
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 22/07/2025 at 21:44:13
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