2026-VIL-742-P&H
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SGST High Court Cases

GST - Refund of Unutilized Input Tax Credit on account of supply of zero rated services – Intermediary Services or export of service – Petitioner engaged in export of information technology and business support services on basis of agreement with overseas parent company - Department rejected the refund claim on ground that petitioner falls in category of intermediary under Section 2(13) IGST Act and does not qualify for refund. However, Department itself granted refund of unutilized credit for same services for various period, treating petitioner as exporter of services - Whether rejection of refund for identical services for brief period falling between periods for which refund was granted is discriminatory and arbitrary – HELD – Once the department itself has treated the petitioner as an exporter of services for same nature of services and granted refund of unutilized ITC for periods both prior to and after the period in question, it cannot withhold such benefit for brief period falling in between in absence of any material to show that services provided during such period were distinct so as to make petitioner fall within definition of term intermediary. In such a case, the rejection of refund claim would be illegal and arbitrary - The services for January 2019 to March 2019 are identical to services for which refund was granted in adjoining periods and Department has failed to show any difference in nature of services - The impugned order rejecting the refund is set aside. Refund amount along with applicable interest be released to petitioner – The writ petition is allowed
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