Commissioner of Delhi Goods and Service Tax DGST Delhi Vs Global Opportunities Private Limited
Date: January 26, 2026
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): DIPANKAR DATTA, SATISH CHANDRA SHARMA
Subject Matter
Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.
Summary
The Supreme Court dismissed the special leave petition, indicating no inclination to interfere with the impugned judgment and order of the High Court.
Summary of Facts and Dispute:
- Impugned Action: The Supreme Court's decision not to interfere with the impugned judgment and order of the High Court, which was implicitly challenged by the special leave petition.
- Petitioner's Argument: The petitioner's arguments against the High Court's judgment and order were implicitly rejected, as no specific contentions were detailed in the judgment.
- Core Question of Law: The core legal question concerned the validity of the High Court's judgment and order, challenged via a special leave petition, which the Supreme Court declined to review.
Ruling:
- Outcome: The special leave petition is dismissed, thereby upholding the impugned judgment and order of the High Court.
- Directions: The time granted to the respondent for refunding the amount, as previously directed by the appellate authority, is extended by two months from the date of this Supreme Court order.
- Liberty: All pending application(s), if any, shall stand disposed of in light of the dismissal of the special leave petition.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
We are not inclined to interfere with the impugned judgment and order of the High Court; hence, the special leave petition is dismissed.
2. However, the time to refund the amount by the respondent as directed by the appellate authority, is extended by two months from today.
3. Pending application(s), if any, shall stand disposed of.