IGST Refund Rejection Set Aside Due to Lack of Findings on Nature of Export of Services

V Ships India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) In V Ships India Pvt. Ltd. Vs Union of India & Ors., the Bombay High Court dealt with a batch of petitions concerning rejection of IGST refund claims on alleged failure to qualify as “export of services.” The petitioner, engaged in ship management services, had entered into an agreement dated 15 January 2013 with a foreign entity based in the United Kingdom. Under the pre-GST regime, similar services were treated as export of services and refunds were granted upon satisfying applicable conditions. Under the GST re...