Cvent India (P.) Ltd. v. Assistant Commissioner of CGST
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The ruling in brief
Cvent India (P.) Ltd., an IT and IT-enabled services provider, filed before the Punjab and Haryana High Court (CWP 22461/2023, 21 July 2026) against rejection of refund of unutilized input tax credit for an intervening period while refunds for earlier and later periods were allowed when it was treated as an exporter. IGST Sections 2, 13 and 16 and CGST Section 54 framed place-of-supply and refund issues. The department reclassified the petitioner as intermediary for the disputed period without material distinction in services rendered. The court found that action illegal and arbitrary, set aside the appellate order and restored equitable refund treatment. Outcome favoured the assessee on merits of classification consistency. Export-oriented IT companies should ensure uniform characterization across periods to avoid selective intermediary denial of Section 54 refunds.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- IGST S.2 — IGST S.2 as considered in the ruling.
- IGST S.13 — IGST S.13 as considered in the ruling.
- IGST S.16 — IGST S.16 as considered in the ruling.
- CGST S.54 — Refund of tax, interest, or other amounts.
Source documents
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