SUPREME COURT OF INDIA
Commissioner of Delhi Goods and Service Tax DGST Delhi VS Global Opportunities (P.) Ltd.*
DIPANKAR DATTA AND SATISH CHANDRA SHARMA, JJ. SLP APPEAL (C) NO(S). 2752 OF 2026†
JANUARY 27, 2026
Export of service - Intermediary service v. export - Refund of GST - Period 2018-19 to 2021-22
Respondent, a Delhi-based educational consultancy, provided counselling to Indian students for foreign educational institutions - Under agreements, it recommended students for admission and, upon acceptance, earned commission from those institutions - It raised invoices on such institutions and received consideration in foreign exchange - Refunds of tax paid on claimed export of services were filed - Proper Officer rejected refunds treating services as intermediary, alleging limitation and wrong category - Appellate Authority allowed refunds - Revenue challenged orders contending respondent acted as agent - High Court held that it was observed that respondent supplied consultancy on its own account and did not act on behalf of foreign institutions - It was noted that invoices were raised on and consideration was received from institutions abroad, establishing recipient outside India Since respondent did not arrange or facilitate a third-party supply, services were not intermediary and qualified as export - Refund with applicable statutory interest was therefore payable and revenue’s writ was dismissed HELD : Instant court was not inclined to interfere with impugned order of High Court - However, time to refund amount by respondent as direct by Appellate Authority was extended by two months - SLP filed against impugned order was to be dismissed [Section 13, read with sections 2(6), 2(13) and 16, of Integrated Goods and Services Tax Act, 2017 - Section 54, read with section 56, of Central Goods and Services Tax Act, 2017] [Paras 23 and 26] [In favour of assessee]
CASE REVIEW
Commissioner of Delhi Goods and Service Tax DGST Delhi v. Global Opportunities (P.) Ltd. [2025] 179 taxmann.com 305 (Delhi) (Para 1) - SLP dismissed
Tarun Gulati, Sr. Adv., Sparsh Bhargava, Ms. Vanshika Taneja, Aryan Singh, Aakrit Bhargav, Advs.,
Ms. Ishita Farsaiya and Bhakti Vardhan Singh, AORs for the Respondent, for the Petitioner.
ORDER
- We are not inclined to interfere with the impugned judgment and order of the High Court; hence, the special leave petition is dismissed.
- However, the time to refund the amount by the respondent as directed by the appellate authority, is extended by two months from today.
- Pending application(s), if any, shall stand disposed of.
*In favour of assessee.
† Arising out of order in Commissioner of Delhi Goods and Service Tax DGST Delhi v. Global Opportunities (P.) Ltd. [2025] 179 taxmann.com 305 (Delhi)