TaxTMI 
TaxTMI 
2026 (4) TMI 665
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....ondent: Ms. Jyoti Chavan, Addl. G.P. nos. 2, 3 and 4/State in WP/1534/2025, WP/1765/2025, WP/1924/2025 and WP/2038/2025. For the Respondent: Mr. Himanshu Takke, AGP nos. 2, 3 and 4/State in WP/1934/2025, WPL/12279/2025, WPL/12348/2025 and WP/3640/2025. For the Respondent: Mr. Amar Mishra, AGP nos. 2, 3 and 4/State in WP/1931/2025, WP/1925/2025 and WP/1929/2025. P.C. 1. This batch of petitions raises common issues of law and facts, hence they are being disposed of by this common order. For convenience, we refer to the facts of the lead petition. 2. The case of the petitioner is that it is engaged in the business of providing ship management services, as also is engaged in the export of such services. An agreement dated 15 Janu....
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....hich are required to be noted, which read thus: Sr.No. Listing Sr. No. Writ Petition Period OIO/RFD-06 date OIA No. & Date 1 17 WP(L) No. 12436 of 2025 Jan. 2022 to Mar.2022 02.11.2022 The Writ Petitions at Sr. No. 1 to 6, in this table, challenges the common Order-in-Appeal in Form GST APL 04 bearing No. JC/App-VI/GST-264/22-23/24-25/27 dated 30.01.2025 2 16 WP(L) No. 12330 of 2025 July 2021 to Sept. 2021 30.08.2022 3 15 WP(L) No. 12339 of 2025 June 2021 30.08.2022 4 12 WP(L) No. 12352 of 2025 Oct. 2021 to Dec. 2021 30.08.2022 5 10 WP(L) No. 12297 of 2025 April 2021 19.07.2022 6 45 WP(L) No. 12406 of 2025 May 2021 12.08.2022 7 ....
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....ch periods, the details of which are set out in the aforesaid chart. The petitioner assailed the orders passed by the adjudicating authority before the Appellate Authority in separate appeals. The Appellate Authority by the impugned order has rejected the petitioner's appeals. It is in these circumstances, the present petitions are filed. 6. At the outset, Mr. Raichandani, learned counsel for the petitioner would submit that the petitioner's case was based purely on the agreement dated 15 January, 2013 where the export of service in question was the issue for the period in question. He submitted that as to what is the effect of the terms and conditions of Agreement dated 15 January, 2013 under which the petitioner is exporting services h....
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....rit Petition No. 14325 of 2024 wherein the facts before the Court were similar. Mr. Raichandani has also drawn our attention to the orders passed by the co-ordinate Bench of this Court in K.C. Overseas Education Pvt. Ltd., Nagpur vs. The Union of India & Ors. Writ Petition No. 3914 of 2024 decided on 3 March, 2025., wherein in similar circumstances the Court allowed the Writ Petition. Against such orders, the Supreme Court rejected a Special Leave to Appeal (C) Nos. 21104-21105/2025 filed by the department by an order dated 25 August, 2025, a copy of which is also placed on record. Our attention is also drawn by Mr. Raichandani to the decision of this Bench in Vistex Asia Pacific Pvt. Ltd. vs. Union of India & Ors. Writ Petition No. 4852 of....
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....n Bench of this Court. He also refers to a Circular of even date issued by the Central Board of Indirect Taxes and Customs in the context of "clarification on doubts related to scope of intermediary and scope of intermediary services", and more particularly, as to what has been set out in paragraph 3 and its sub-paragraphs i.e. paragraphs 3.1 to 3.6 thereof. Mr. Raichandani has also drawn our attention to the specific case made out by the petitioner before the appellate authority, not only in the context of the purport of the said circular vis-a-vis the relevant provisions of the IGST Act and the CGST Act, but also to the contentions as urged by the petitioner in its appeal, wherein he submits that it was categorically contended that the pe....
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....ority (Joint Commissioner, CGST & CX, Appeals-I, Mumbai) for de novo consideration and for a fresh order to be passed in accordance with law, after hearing the parties. iii. The appellate authority shall complete the appropriate determination within a period of three months from today. iv. All contentions of the parties are expressly kept open. v. Rule is made absolute in the aforesaid terms. No costs." 8. In this view of the matter, we are inclined to pass the following order:- ORDER a. The impugned order dated 19th November 2025 is quashed and set aside. b. The proceedings stand remanded to Respondent No. 2 for a de novo consideration and for a fresh order to be passed in acco....