Fateh Education Consulting Private Limited Vs Assistant Commissioner (Delhi High Court)
The Delhi High Court heard a petition filed by Fateh Education Consulting Private Limited under Article 226 of the Constitution of India, challenging an order dated 30th October 2025 passed by the Assistant Commissioner, Central Tax, GST Division – Wazirpur. The petitioner’s grievance was the denial of a GST refund on the ground that it acted as an intermediary, which the petitioner contended was inconsistent with the Court’s earlier ruling in Commissioner of Delhi GST v. Global Opportunities Private Limited (2025 SCC OnLine Del 6316). That decision, which referred to the Bombay High Court’s judgment in C. Overseas Education Pvt. Ltd. v. Union of India (2025 : BHCNAG : 2166-DB), affirmed by the Supreme Court in Union of India v. K.C. Overseas Education Pvt. Ltd., clarified that marketing services provided by entities for foreign universities constitute ‘export of services’. In the present case, the petitioner is engaged in marketing services for the University of Manchester. The Court observed that the factual situation prima facie falls within the scope of the Global Opportunities decision. The Court issued notice to the respondents, with the concerned officer directed to join the proceedings virtually. The matter was listed for hearing on 11th December 2025 in the supplementary list.
