Subsidiary Not Agent of HO; GST Refund Allowed on Services to Foreign HO: Bombay HC

Vistex Asia Pacific Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Subsidiary is not a Agent of HO, service provided to Foreign HO, eligible for refund under GST-Bombay HC In recent case of Vistex Asia Pacific Pvt. Ltd. vs UOI (WRIT PETITION NO. 4852 OF 2022) of Bombay High court, Court held that, Having holding and subsidiary does not mean , principle agent relationship, refund cannot be rejected on the ground of Holding and subsidiary relationship. The petitioner is a subsidiary of USA (parent company), providing information system products and services to customers who own and ...