Agreement stating Agent, need not be Intermediary - Refund allowed


Last updated: 04 October 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in BOKS Business Services Pvt Ltd vs Commissioner of Central Goods and Services Tax Delhi South and Anr.[W.P.(C) 1255/2023 dated August 22, 2023]held that even when aassessee  is referred to as an agent in the agreement, doesn't concretely mean that the he is an intermediatory and not a principal service provider. As a result, the denial of the refund was overturned, and the tax authorities were instructed to process the refund claim expeditiously.

Citation :
W.P.(C) 1255/2023 dated August 22, 2023

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Bimal Jain
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